KHASANAH, Nur Faiza Hidayatul; MEIZZALUNA, Ayudya; LESTARI, Intan Dwi; NINGTIAS, Nafa Agustin; AGISTAVIANICA, Felizha Rachel; RAMADHANI, Putri Kameliya; NOVITASARI, Rena Dwi. Comparative Analysis of Late-Payment Tax Sanctions and Their Impact on Effective Tax Rates in Indonesia, Malaysia, and South Korea. Journal of Strategic Behaviour Accounting, [S. l.], v. 1, n. 2, 2025. DOI: 10.26740/jsba.v1i2.46737. Disponível em: https://journal.unesa.ac.id/index.php/jsba/article/view/46737. Acesso em: 5 dec. 2025.