Karlinah, L., Sari, H. G. I., Sugondo, L. Y. and Pratama, I. B. (2025) “The Implementation of the Core Tax System in Indonesia: A Systematic Literature Review”, Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, 20(3), pp. 444–455. doi: 10.32832/neraca.v20i3.21520.