Alvin Jessen. The Influence of Tax Rates and Tax Sanctions on Taxpayers Tax Receipts at the Medan Timur Pratama Service Office. OJMA [Internet]. 2022 Jul. 14 [cited 2025 Oct. 28];1(1):1-7. Available from: https://outlinepublisher.com/index.php/OJMA/article/view/1