Murniati, Sitti, Fina Diana, Herlina Herlina, Lola Novita, and Dzurriyyatil Izzah. “Understanding the Internet As a Moderation of E-Filling System Implementation to Taxpayer Compliance”. Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (September 30, 2022): 469–482. Accessed July 27, 2025. https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/449.