Akbar Albastiah, Fauzan, and Fauzi Isnaen. “Tax Literacy Trumps Digitalization: The Key Driver of Employee E-SPT Filing Compliance”. Journal of Economics and Social Sciences (JESS) 4, no. 2 (October 8, 2025): 1101–1112. Accessed December 2, 2025. https://journal.civiliza.org/index.php/jess/article/view/1019.