Dewi, I. G. A. G. P. ., S. Ernawaty, S. . Boedi, and G. . Ruwanti. “The Moderating Effect of Income on Penalty Waivers, BBN Exemptions, and Service Quality on Taxpayer Compliance: -”. INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH, vol. 7, no. 1, May 2026, pp. 38-51, doi:10.54951/ijtar.v7i1.1310.