Bidin, Z., Abdul-Jabbar, H. and Abdul Aziz, S. 2026. COMPLIANCE CHALLENGES OF SMES: KEY AREAS OF DIFFICULTIES IN SALES AND SERVICE TAX 2.0. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES). 8, 27 (Mar. 2026), 138–152. DOI:https://doi.org/10.35631/AIJBES.827011.