Wijaya, Suparna, dan Hasbiul Hashfi. “The Role Of Institutions And E-Government In Mobilizing Value-Added Tax Revenue In Asia-Pacific Mid-Size Economies”. Educoretax 4, no. 6 (Juni 2, 2024): 713–726. Diakses September 13, 2026. http://mail.jurnalku.org/index.php/educoretax/article/view/863.