Arifiana, Zahra, and Slamet Wahyudi. “Voluntary Disclosure Programs, Tax Morale, and Tax Penalties: Their Influence on Individual Taxpayer Compliance in the Context Tax Regulations Harmonization Law”. SENTRALISASI, vol. 14, no. 2, May 2025, pp. 298-30, doi:10.33506/sl.v14i2.4474.