Oky Syahputra. “From Values To Compliance How Cooperative Institutions Shape Digital Tax Adoption And MSME Tax Compliance Evidence From Cooperative-Linked MSME In An Emerging Economy”. International Journal of Special Education 41, no. 21s (September 25, 2026): 1344–1353. Accessed October 9, 2026. https://internationalsped.com/index.php/ijse/article/view/6414.