Ramayah, T., Viveka Ramoo, and Amlus Ibrahim. 2008. “PROFILING ONLINE AND MANUAL TAX FILERS: RESULTS FROM AN EXPLORATORY STUDY IN PENANG, MALAYSIA”. Labuan E-Journal of Muamalat and Society (LJMS) 2 (June):1-8. https://doi.org/10.51200/ljms.vi.2970.