Khasanah, Nur Faiza Hidayatul, Ayudya Meizzaluna, Intan Dwi Lestari, Nafa Agustin Ningtias, Felizha Rachel Agistavianica, Putri Kameliya Ramadhani, and Rena Dwi Novitasari. “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 1, no. 02 (November 28, 2025). Accessed August 14, 2026. https://journal.unesa.ac.id/index.php/jsba/article/view/46737.