Shelvira and Mortigor Afrizal Purba 2024. The Analysis of Factors Affecting Tax Compliance Among MSMEs In Batam City. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah. 6, 5 (Apr. 2024), 4336–4352. DOI:https://doi.org/10.47467/alkharaj.v6i5.1658.