Feibiola Lolombulan, Jessy Warongan, and Meily Kalalo. “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, vol. 2, no. 1, Mar. 2023, pp. 15-28, doi:10.55927/jfbd.v2i1.3325.