DIGITAL TAX COMPLIANCE CAPABILITY AND FINANCIAL RECORD QUALITY IN MSMES: AN INTEGRATED GOVERNANCE FRAMEWORK. Journal of Jabar Economic Society Networking Forum, [S. l.], v. 2, n. 10, p. 22–31, 2026. Disponível em: https://jesocin.com/index.php/jesocin/article/view/132.. Acesso em: 11 sep. 2026.