2025. THE ROLE OF TAX AMNESTY AS A MODERATION OF TAX SANCTIONS AND TAXPAYER AWARENESS TOWARDS TAXPAYER COMPLIANCE IN UMKM IN LUMAJANG REGENCY. Indo-Fintech Intellectuals: Journal of Economics and Business. 5, 3 (Aug. 2025), 6432–6441. DOI:https://doi.org/10.54373/ifijeb.v5i3.3714.