Beni Hartono, and R.A. Widyanti Diah Lestari. “Improving Tax Compliance Through E-Filing As a Moderating Variable”. Jurnal Akuntansi AKUNESA, vol. 14, no. 1, Nov. 2025, pp. 112-21, https://journal.unesa.ac.id/index.php/akunesa/article/view/42957.