LANNAI, D. Effectiveness and Efficiency of the E-Filing System in Enhancing Taxpayer Compliance. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 8, n. 4, p. 4838-4849, 2024. DOI: 10.33395/owner.v8i4.2507. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2507. Acesso em: 20 apr. 2026.