Laksito, H., and D. W. Purwiyanti. “Tax Reform Elements and Taxpayer Compliance: The Moderating Role of Tax Consultants in Indonesia”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 6, Dec. 2025, pp. 2291-04, doi:10.37641/jiakes.v13i6.4576.