Ratna Kristiana D, Puspita Kristianti I, Rosita Arini Setyaningsih P. THE ROLE OF DIGITAL TRANSACTIONS, TAX POLICY, AND CTAS IN SHAPING TAXPAYER COMPLIANCE: A CASE STUDY OF INDONESIAN SMES . IJBS [Internet]. 2025 Dec. 30 [cited 2026 Jan. 15];26(3):825-41. Available from: https://publisher.unimas.my/ojs/index.php/IJBS/article/view/7925