Mardatillah, N. D. A., Sabijono, H. and Kindangen, W. D. (2026) “The effect of tax understanding and individual taxpayer education level on msme compliance in npwp ownership: A survey of MSMEs in Mapanget District, Manado City”, The Contrarian : Finance, Accounting, and Business Research, 5(2), pp. 158–170. doi: 10.58784/cfabr.476.