Shofiyan, Ahmad, et al. “Analysis of Digitalization of Regional Tax Administration, Taxpayer Knowledge and Internal Control of Regional Tax Revenue in Batu City With Taxpayer Compliance As a Moderating Variable”. Journal of Economic, Finance Research and Review, vol. 2, no. 02, Feb. 2026, pp. 72-79, https://doi.org/10.65150/EP-jefrr/V2E2/2026-02.