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Pramiana O, Nabila F, Sucipto B. The Influence of Tax Sanctions and Tax Rates on Perceptions of Tax Evade Agency with Tax Information Technology as a Moderation Variable in KPP Pratama Jombang. jcaa [Internet]. 2024 Dec. 31 [cited 2025 Jun. 3];3(2):92-104. Available from: https://journal.umg.ac.id/index.php/jcaa/article/view/9010