Khotimah, K., S. Wahyuni, and A. Sadiqin. “The Influence of Taxpayer Awareness and Tax Sanctions on Compliance With Land and Building Tax (PBB) Payments During the COVID-19 Pandemic in Surabaya”. Journal of International Accounting, Taxation and Information Systems, vol. 1, no. 1, Mar. 2024, pp. 19-25, https://jiatis.com/index.php/journal/article/view/44.