Dhasa Amwal, A., Madyo Sutanto, E., & Harjito, Y. (2020). Pengaruh Implementasi Sistem E-Filing Terhadap Kepatuhan Wajib Pajak UMKM Dengan Pemahaman Internet Sebagai Pemoderasi: The Effect Of The Application E-Filing System On Taxpayers Compliance Among MSME Enterprises With Understanding The Internet As A Moderating Variable. Neraca: Jurnal Pendidikan Ekonomi, 5(2), 71–83. https://doi.org/10.33084/neraca.v5i2.1427