Duchdara, D. ., and K. . Panmarerng. “A Development of a Casual Relationship Model of Factors Influencing Tax Payment through the Electronic System of Commercial Registered Entrepreneurs”. International Journal of Innovative Research and Scientific Studies, vol. 8, no. 4, June 2025, pp. 1173-80, doi:10.53894/ijirss.v8i4.8039.