BASRI, H. The Effect of Implementation of E-SPT Vat on The Level Compliance Period Taxpayers Inaugurated as Taxable Entrepreneur (Case Study at Pratama Tax Office Kendari). International Journal of Management and Education in Human Development, [S. l.], v. 1, n. 04, p. 111–117, 2021. Disponível em: https://ijmehd.com/index.php/ijmehd/article/view/184. Acesso em: 10 sep. 2025.