Widya Indah Nurmalasari (2023) “THE INFLUENCE OF TAX SOCIALIZATION, TAX SANCTIONS, UNDERSTANDING OF TAX REGULATIONS AND TAX AWARENESS REGARDING TAXPAYER COMPLIANCE IN SURABAYA”, Jurnal Bisnis Terapan, 7(2), pp. 159 - 168. doi: 10.24123/jbt.v7i2.5939.