SIREGAR, Oktarini Khamilah; 						AULIA, Nurul.
 EVALUASI PENGGUNAAN SISTEM E-FILING LOADER E-SPT ATAS PPh BADAN SEBAGAI  UPAYA PENGENDALIAN INTERNAL DI  KPP PRATAMA MEDAN POLONIA.
<strong>JURNAL PERPAJAKAN</strong>, [S.l.], v. 7, n. 1, p. 21-33, oct. 2025.
ISSN 2685-5674.
Available at: &lt;<a href="https://jurnal.pancabudi.ac.id/index.php/jurnalperpajakan/article/view/4961" target="_new">https://jurnal.pancabudi.ac.id/index.php/jurnalperpajakan/article/view/4961</a>&gt;. Date accessed: 16 oct. 2025.
doi: <a href="https://doi.org/10.54248/jurnalperpajakan.v7i1.4961">https://doi.org/10.54248/jurnalperpajakan.v7i1.4961</a>.