Anwar, Saiful, and Romundang Theresia Simanjutak. “Moderating Effect of the Internet Understanding on the Relationship Between the E-Filing and E-Billing With Individual Taxpayer Compliance”. Public Management and Accounting Review, vol. 2, no. 1, Jan. 2021, pp. 1-10, https://doi.org/10.61656/pmar.v2i1.61.