Feibiola Lolombulan, Jessy Warongan and Meily Kalalo (2023) “The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado”, Journal of Finance and Business Digital, 2(1), pp. 15–28. doi: 10.55927/jfbd.v2i1.3325.