Sutopo IDR, Supriatiningsih S. The Effect of E-Filing Implementation, Level of Understanding of Taxation, and Tax Sanctions on Individual Taxpayer Compliance in Submitting Annual Tax Returns. IJAR [Internet]. 2025 Jul. 31 [cited 2026 Jun. 13];4(7):1601-16. Available from: https://journal.formosapublisher.org/index.php/ijar/article/view/15049