Effect of Tax Understanding, Tax Sanctions, and Tax Rates on Tax Compliance With MSMEs. BIMA Journal (Business, Management, & Accounting Journal), [S. l.], v. 6, n. 1, p. 671–682, 2025. DOI: 10.37638/bima.6.1.671-682. Disponível em: https://www.journal.pdmbengkulu.org/index.php/bima/article/view/1630. Acesso em: 6 aug. 2026.