Victoria Ari Palma Akadiati, Veronika Saptarini, and Andy Fitriyadi Dharma Tilaar. “Digital Tax Strategy Transformations Support National Competitiveness”. International Journal of Economics, Commerce, and Management 2, no. 2 (April 30, 2025): 373–380. Accessed December 5, 2025. https://international.areai.or.id/index.php/IJECM/article/view/806.