Susilowati, Ani, and Ratna Mappanyukki. “The Impact of Digital Taxation Implementation and Taxpayer Knowledge on Tax Revenue Obstacles, Moderated by Incentive Policy”. Journal The Winners 24, no. 2 (February 20, 2024): 147–157. Accessed April 29, 2025. https://journal.binus.ac.id/index.php/winners/article/view/10958.