Ratna Kristiana, Deranika, Ika Puspita Kristianti, and Prima Rosita Arini Setyaningsih. “THE ROLE OF DIGITAL TRANSACTIONS, TAX POLICY, AND CTAS IN SHAPING TAXPAYER COMPLIANCE: A CASE STUDY OF INDONESIAN SMES”. International Journal of Business and Society 26, no. 3 (December 30, 2025): 825–841. Accessed January 15, 2026. https://publisher.unimas.my/ojs/index.php/IJBS/article/view/7925.