JOSUA ALISTER; YULIANTI ABBAS. Optimizing the Understanding of Accounting and Tax Obligations in Palm Oil Plantation Cooperatives: An Institutional Theory and Deterrence Theory Perspective. E-Jurnal Akuntansi, [S. l.], v. 35, n. 6, 2025. DOI: 10.24843/EJA.2025.v35.i06.p10. Disponível em: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/2208. Acesso em: 26 oct. 2025.