Analysis of Factors Affecting Public Tax Liability and Difficulties in Fulfilling Tax Obligations in Indonesia. Educational Studies and Research Journal, [S. l.], v. 3, n. 1, p. 19–24, 2026. DOI: 10.60036/fw3gfe40. Disponível em: https://journal.midpublisher.com/index.php/esrj/article/view/256. Acesso em: 27 jan. 2026.