“The Influence of Tax Knowledge and Tax Complexity on Compliance Behavior Among Sole-Proprietors: Pengaruh Faktor Pengetahuan Cukai dan Kerumitan Sistem Cukai Terhadap Kepatuhan Cukai di Kalangan Pemilikan Tunggal” (2021) Journal of Management and Muamalah, 11(1), pp. 71–81. Available at: https://jmm.uis.edu.my.kuisjournal.com/index.php/jurnal/article/view/100 (Accessed: 23 October 2026).