Simanjaya, Felicia Kiki, dan Elok Heniwati. “Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan”. Educoretax 3, no. 3 (November 6, 2023): 238–250. Diakses Mei 26, 2026. https://jurnalku.org/index.php/educoretax/article/view/558.