SUSTIYO, J.; YUDHA, D. D. . Apakah Empati Mempengaruhi Kepatuhan Pajak?. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 6, n. 1, p. 507-517, 2022. DOI: 10.33395/owner.v6i1.577. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/577. Acesso em: 1 may. 2026.