Musfiyatul Uyun A, Ghofur A, Rosdiyati R, Hayati E. 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 [Internet]. 2026 Sep. 20 [cited 2026 Nov. 11];4(1):169-78. Available from: https://jurnalekonomi.unisla.ac.id/index.php/JEKMA/article/view/2870