Sutopo, I.D.R. and Supriatiningsih, S. 2025. The Effect of E-Filing Implementation, Level of Understanding of Taxation, and Tax Sanctions on Individual Taxpayer Compliance in Submitting Annual Tax Returns. Indonesian Journal of Advanced Research. 4, 7 (Jul. 2025), 1601–1616. DOI:https://doi.org/10.55927/ijar.v4i7.15049.