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), vol. 4, no. 2, Oct. 2025, pp. 1101-12, doi:10.59525/jess.v4i2.1019.