Berliani, Annisa, Lesi Hartati, and Aris Munandar. “Influence of Tax Digitalization, User Competence, and SIN Readiness on Tax Reporting Accuracy”. SUSTAINABLE 5, no. 1 (May 31, 2025): 1–11. Accessed October 2, 2026. https://journal.um-surabaya.ac.id/sustainable/article/view/26147.