The Effect of Socialization, Sanction, and E-Filing on Annual SPT Reporting I Nyoman Simpen, Muhammad Nur Abdi, Mochammad Fahlevi, Rinto Noviantoro and Muhtar E3S Web Conf., 125 (2019) 22001 Published online: 28 October 2019 DOI: 10.1051/e3sconf/201912522001