Muhammad Ilham Zulkarnain Sukiman Kau, et al. “The Influence of Tax Understanding, Tax Rates and Tax Sanctions on Taxpayer Compliance in E-Commerce Actors in Luwuk City, Southeast Sulawesi”. Proceeding of the International Conference on Management, Entrepreneurship, and Business, vol. 2, no. 1, Jan. 2025, pp. 302-1, https://prosiding.arimbi.or.id/index.php/ICMEB/article/view/129.