Seilah and Amrina 2026. Analisis Prosedur Administrasi Pelaporan SPT Masa PPN melalui Aplikasi E-Faktur pada PT Mutiara Solusi Cipta. JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES. 4, 3 (Jul. 2026), 44–50. DOI:https://doi.org/10.63200/jebmass.v4i3.262.