CHELSYA, C.; SASTRASASMITA, E.; HABBE, A. H.; PAGALUNG, G. Conceptual Ambiguities in Coretax: A Philosophical Examination of Legitimacy, Efficiency, and Justice in Digital Tax Administration. Advances in Taxation Research, [S. l.], v. 4, n. 2, p. 123–143, 2026. DOI: 10.60079/atr.v4i2.845. Disponível em: https://advancesinresearch.id/index.php/ATR/article/view/845. Acesso em: 7 jun. 2026.