F Fetri, Bhakti, R.T.A. and Maileni, D.A. 2026. Investigating the Correlation Between Formal Tax Law Violations and the Manifestation of Tax Crimes in Batam, Indonesia. Journal of Science and Education (JSE). 6, 2 (Feb. 2026), 1491-1503. DOI:https://doi.org/10.58905/jse.v6i2.768.