“Pengaruh Persepsi Tentang Penerapan Tarif Efektif Rata-Rata (TER) Dan Tax Morale Terhadap Kepatuhan Wajib Pajak Orang Pribadi”. HORIZON: Indonesian Journal of Multidisciplinary, vol. 4, no. 4, July 2026, pp. 3995-08, https://doi.org/10.54373/hijm.v4i4.6661.