Josua Alister and Yulianti Abbas 2025. Optimizing the Understanding of Accounting and Tax Obligations in Palm Oil Plantation Cooperatives: An Institutional Theory and Deterrence Theory Perspective. E-Jurnal Akuntansi. 35, 6 (Aug. 2025). DOI:https://doi.org/10.24843/EJA.2025.v35.i06.p10.