The Effect of The Pbb-P2 Incentive Policy on Taxpayer Compliance with Taxpayer Understanding as A Moderating Variable. ROE: Research of Economics and Business, [S. l.], v. 2, n. 1, p. 29–36, 2026. DOI: 10.70895/roe.v2i1.102. Disponível em: https://e-journal.penerbit-altafcorp.com/index.php/roe/article/view/102.. Acesso em: 10 apr. 2026.