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), pp. 607–616. doi: 10.46984/sebatik.v28i2.2487.