Khasanah NFH, Meizzaluna A, Lestari ID, Ningtias NA, Agistavianica FR, Ramadhani PK, et al. Comparative Analysis of Late-Payment Tax Sanctions and Their Impact on Effective Tax Rates in Indonesia, Malaysia, and South Korea. JSBA [Internet]. 2025 Nov. 28 [cited 2025 Dec. 5];1(2). Available from: https://journal.unesa.ac.id/index.php/jsba/article/view/46737