Leni Lusiawati, & Purnamasari , D. (2026). DETERMINANTS OF RURAL AND URBAN LAND AND BUILDING TAX COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION IN CIBIRU DISTRICT. Jurnal Ilmu Akuntansi Dan Bisnis Syariah (AKSY), 8(1), 92–115. https://doi.org/10.15575/aksy.v8i1.52206