Febria, Lisa, et al. “DETERMINATION OF MSME TAXPAYER COMPLIANCE: THE ROLE OF TAX ACCESS, TAX UNDERSTANDING AND TAX RATES IN TOLITOLI REGENCY”. Jurnal Manajemen Terapan Dan Keuangan, vol. 15, no. 01, Mar. 2026, pp. 470-8, doi:10.22437/jmk.v15i01.53790.