NUGRAHANTO, A.; WIDIASTUTI, B.; KRISNANTO, A. R.; AHDIANA, A. N. Institutional challenges in the early implementation of XBRL for tax reporting in Indonesia: Toward an integrated digital reform via CTAS 2024. Educoretax, [S. l.], v. 5, n. 11, p. 1237–1247, 2025. DOI: 10.54957/educoretax.v5i11.1939. Disponível em: https://jurnalku.org/index.php/educoretax/article/view/1939. Acesso em: 24 mei. 2026.