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Melampaui Digitalisasi: Tantangan Institusional dalam Implementasi Coretax dan Transformasi Praktik Akuntansi Perpajakan di Indonesia

The implementation of Coretax represents a transformation in tax administration that not only involves the digitization of services but also brings about institutional changes in tax accounting practices in Indonesia. This study aims to analyze the institutional pressures, the adaptation processes of various actors, an...