Dewi, S. F., Teresia, A. ., Nilamsari, M. D. P. . and Matitaputty, S. J. . (2025) “Openness of SME Operators towards Financial and Tax Reporting: A Perspective from the Theory of Planned Behavior”, Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi, 17(3), pp. 625–640. doi: 10.24905/permana.v17i3.959.