Dharmakarja, I. G. M. A., I. G. K. C. B. A. Kusuma, dan N. Andriana. “Identification of Direct Reporting of Individual Taxpayers to the Tax Service Office Using the Ishikawa Diagram”. Educoretax, vol. 5, no. 4, April 2025, hlm. 559-77, doi:10.54957/educoretax.v5i4.1462.