RAHMAH, R. Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 4, n. 2, p. 155–163, 2021. DOI: 10.57178/atestasi.v4i2.47. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/47. Acesso em: 27 jul. 2025.