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Nanang, N., Hamzani, U., Yantiana, N., Noviarty, H. and Rusmita, S. 2024. The Influence of Service and Religiosity on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in MSMEs in Singkawang City. Sebatik. 28, 2 (Dec. 2024), 607–616. DOI:https://doi.org/10.46984/sebatik.v28i2.2487.