HUTAGAOL, Layon Hocben; 						GINTING, Suriani br.
 Pengaruh Penerapan Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Cibitung.
<strong>JURNAL ONLINE INSAN AKUNTAN</strong>, [S.l.], v. 5, n. 1, p. 113-124, june 2020.
ISSN 2528-0163.
Available at: &lt;<a href="https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1326" target="_new">https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1326</a>&gt;. Date accessed: 12 july 2026.
doi: <a href="https://doi.org/10.51211/joia.v5i1.1326">https://doi.org/10.51211/joia.v5i1.1326</a>.