Suherman, R. ., & Ramadhan, Y. . (2025). The Effect of E-Filling Implementation and Tax Sanctions Implementation on Individual Taxpayer Compliance with Digital Literacy As A Moderating Variable. Dinasti International Journal of Economics, Finance &Amp; Accounting, 6(1), 737–755. https://doi.org/10.38035/dijefa.v6i1.4196