LENI LUSIAWATI; PURNAMASARI , Dyah. 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), [S. l.], v. 8, n. 1, p. 92–115, 2026. DOI: 10.15575/aksy.v8i1.52206. Disponível em: https://journal.uinsgd.ac.id/index.php/aksy/article/view/52206. Acesso em: 27 jan. 2026.