PUTRIYANI BR SIBORO; DIAN EFRIYENTI. Pengaruh Kekuatan Moral Wajib Pajak, Sanksi Pajak dan Tarif Pajak Terhadap Penghindaran Pajak Dikota Batam. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, [S. l.], v. 7, n. 5, p. 1338 –, 2025. DOI: 10.47467/alkharaj.v7i5.6968. Disponível em: https://journal-laaroiba.com/ojs/index.php/alkharaj/article/view/6968. Acesso em: 6 jun. 2026.