THE ROLE OF TAX AMNESTY AS A MODERATION OF TAX SANCTIONS AND TAXPAYER AWARENESS TOWARDS TAXPAYER COMPLIANCE IN UMKM IN LUMAJANG REGENCY. IFIJEB [Internet]. 2025 Aug. 27 [cited 2026 Jun. 25];5(3):6432-41. Available from: https://indo-intellectual.id/index.php/ifi/article/view/3714