Handayanto, Adrian Junaidar, et al. “Relasi Sosial, Peran Usaha, Sanksi Dan Sistem Online Terhadap Kepatuhan Pajak Restoran Di Malang: Relasi Sosial, Peran Usaha, Sanksi, Sistem Online, Kepatuhan Pajak Restoran”. Jurnal Paradigma Ekonomika, vol. 19, no. 4, Dec. 2024, pp. 931-40, https://www.online-journal.unja.ac.id/paradigma/article/view/37799.