TANDRY WHITTLELIANG HAKKI; JOBRINSON SIMANUNGKALIT; MERNA SURJADI; MARSHIA LOANZA. Tax Awareness, Tax Sanctions, and Tax Evasion: The Role of Tax System Moderation in Indonesia. Jurnal Ekonomi Manajemen Sistem Informasi, [S. l.], v. 7, n. 4, p. 3316–3327, 2026. DOI: 10.38035/jemsi.v7i4.6247. Disponível em: https://dinastirev.org/JEMSI/article/view/6247. Acesso em: 22 mar. 2026.