SAFIRA, S. P.; YUHERTIANA, I. . Determinan Kepatuhan Wajib Pajak Orang Pribadi Dimoderasi Profesionalisme Account Representative . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 7, n. 3, p. 2284-2300, 2023. DOI: 10.33395/owner.v7i3.1435. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1435. Acesso em: 5 may. 2026.