Shelvira, & 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), 4336–4352. https://doi.org/10.47467/alkharaj.v6i5.1658