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