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Mardatillah NDA, Sabijono H, Kindangen WD. The effect of tax understanding and individual taxpayer education level on msme compliance in npwp ownership: A survey of MSMEs in Mapanget District, Manado City. CFABR [Internet]. 2026 Aug. 5 [cited 2026 Aug. 8];5(2):158-70. Available from: https://jurnal.ywnr.org/index.php/cfabr/article/view/476