Tisha Alfira, Ezra Ivana Cecilia, Yanti Br Siregar, Annisa Nauli Sinaga, & Yanson Pane. (2026). Determinants of SME Tax Compliance: The Role of Accounting Knowledge and Taxpayer Attitudes. Journal of Finance Integration and Business Independence, 2(1), 64–77. https://doi.org/10.64276/jofibi.v2i1.91