MUSFIYATUL UYUN, Anik; GHOFUR , Abdul; ROSDIYATI, Rosdiyati; HAYATI, Erna. THE EFFECT OF TAX UNDERSTANDING, TAX SANCTIONS, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX: A STUDY OF SUMENGKO VILLAGE, DUDUKSAMPEYAN DISTRICT, GRESIK REGENCY IN 2023. JEKMA (Jurnal Ekonomi Mahasiswa), [S. l.], v. 4, n. 1, p. 169–178, 2026. Disponível em: https://jurnalekonomi.unisla.ac.id/index.php/JEKMA/article/view/2870. Acesso em: 11 nov. 2026.