Intecha, Chompoonuch, and Napawan Netpradit. “Factors Affecting the Decision to File Personal Income Tax Returns Online Among Taxpayers in Phayao Province”. RPU Journal of Business Administration 5, no. 1 (June 25, 2026): 61–80. accessed September 3, 2026. https://so03.tci-thaijo.org/index.php/RPUBAJOURNAL/article/view/303583.