Ani, A. P., Jullie Jeannete Sondakh, & Stenly Kho Walandouw. (2026). The Influence of Tax Literacy, Tax Sanctions, and Tax Culture on the Tax Compliance of Regional Government Apparatus: The Moderating Role of Tax Digitalization in Bolaang Mongondow Regency. Amkop Management Accounting Review (AMAR), 6(2), 76–93. https://doi.org/10.37531/amar.v6i2.3818