Basri Basri, Yuliansyah Yuliansyah, Bambang Satriawan. The Influence Of The Quality Of Fiskus Services, Tax Sanctions, And The Taxpayer’s Environment On Individual Taxpayer Compliance With Account Representative Professionalism As A Moderating Variable In The Pratama Batam North Tax Services Office. Ijemr [Internet]. 2023 Nov. 7 [cited 2024 Jul. 3];2(3):71-83. Available from: https://ijemr.politeknikpratama.ac.id/index.php/ijemr/article/view/127