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 [Internet]. 2025 Aug. 26 [cited 2025 Oct. 26];35(6). Available from: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/2208