Beni Hartono, and R.A. Widyanti Diah Lestari. “Improving Tax Compliance Through E-Filing As a Moderating Variable”. Jurnal Akuntansi AKUNESA 14, no. 1 (November 2, 2025): 112–121. Accessed November 4, 2025. https://journal.unesa.ac.id/index.php/akunesa/article/view/42957.