Karlinah, L., H. G. I. Sari, L. Y. Sugondo, and I. B. Pratama. “The Implementation of the Core Tax System in Indonesia: A Systematic Literature Review”. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, vol. 20, no. 3, Oct. 2025, pp. 444-55, http://150.107.142.43/index.php/neraca/article/view/21520.