DAVID, D.; TJARAKA, H. Persepsi Akuntan Pajak terhadap Transisi Digitalisasi Perpajakan: Studi Fenomenologi pada Implementasi Coretax. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 1, p. 381-393, 2026. DOI: 10.33395/owner.v10i1.2901. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/2901. Acesso em: 2 may. 2026.