W. M. S. R. U. Wan, Tona Aurora Lubis, and Besse Wediawati, “A Model of using the e-SPPT PBB application based on the unified theory of acceptance and use of technology (UTAUT) concept and its impact on taxpayer compliance”, As. Jor. of Pro & Bus Stud., vol. 7, no. 1, pp. 152–163, Jun. 2026.