Nugrahanto, A., B. Widiastuti, A. R. Krisnanto, dan A. N. Ahdiana. “Institutional Challenges in the Early Implementation of XBRL for Tax Reporting in Indonesia: Toward an Integrated Digital Reform via CTAS 2024”. Educoretax, vol. 5, no. 11, Desember 2025, hlm. 1237-4, doi:10.54957/educoretax.v5i11.1939.