Hidajat, N. C., Kosasih, F. N. ., Habbe, A. H., & Pagalung, G. (2026). Accounting Transformation in the Age of Artificial Intelligence: A Philosophical Perspective on Epistemological Changes and Professional Ethics. Advances in Taxation Research, 4(2), 91–104. https://doi.org/10.60079/atr.v4i2.841