Silaban, A. .; Robin, R.; Satriawan, B. .; Irfan, I.; Khaddafi, M. .; Khaddafi, M. .; Wibisono, C. . THE INFLUENCE OF TAX KNOWLEDGE, UNDERSTANDING OF TAX REGULATIONS, AND IMPLEMENTATION OF E-FILLING SYSTEMS, TOWARDS MSMEs TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE (SURVEY ON UMKM AGENCY WP REGISTERED AT KPP PRATAMA BATAM SELATAN . IJSET 2022, 1, 787-796.