Panithanrakchai, W., & Penwutikul, P. (2020). The Influence of Taxation Skills Affecting the Efficiency of the Electronic Tax Invoices by Email of Accountants in Bangkok and Perimeter. Mahachula Academic Journal, 7(2), 121–131. Retrieved from https://so04.tci-thaijo.org/index.php/JMA/article/view/241712