S. R. Komala, R. . Indriyani, and F. . Sari, “Pedagogical Relevance of Research Findings on the Influence of Tax Understanding, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency”, JCELL, vol. 5, no. 001, pp. 499–516, Jul. 2025.