DHASA AMWAL, A.; MADYO SUTANTO, E.; HARJITO, Y. 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, [S. l.], v. 5, n. 2, p. 71–83, 2020. DOI: 10.33084/neraca.v5i2.1427. Disponível em: https://journal.umpr.ac.id/index.php/neraca/article/view/1427. Acesso em: 27 apr. 2024.