LUH PUTU LIA AGUSTINI; MADE ARISTIA PRAYUDI; NI LUH ASRI SAVITRI. Penerimaan Sistem E-Filing dalam Pelaporan Pajak: Hambatan Wajib Pajak dan Peran Relawan Pajak. PESHUM : Jurnal Pendidikan, Sosial dan Humaniora, [S. l.], v. 5, n. 2, p. 3035–3046, 2026. DOI: 10.56799/peshum.v5i2.15181. Disponível em: https://www.ulilalbabinstitute.id/index.php/PESHUM/article/view/15181. Acesso em: 17 apr. 2026.