Sumber Rujukan
Badan Pusat Statistik. (2023). Kontribusi sektor informal terhadap perekonomian Indonesia. Jakarta: BPS.
Direktorat Jenderal Pajak. (2023). Laporan tahunan 2023: Tingkat kepatuhan wajib pajak. Jakarta: Kementerian Keuangan Republik Indonesia.
Economic Times. (2020). India’s GST revenue growth reaches 25% in three years. Retrieved from https://economictimes.indiatimes.com
International Monetary Fund. (2023). Improving tax compliance in developing economies. Washington, DC: IMF.
Kementerian Komunikasi dan Informatika. (2023). Laporan literasi digital Indonesia 2023. Jakarta: Kominfo.
McKinsey & Company. (2021). The impact of big data on global tax systems: Trends and strategies. Retrieved from https://www.mckinsey.com
OECD. (2022). Tax transparency and big data: Opportunities for growth in developing countries. Paris: OECD Publishing.
Speedtest Global Index. (2024). Indonesia’s internet performance in comparison with ASEAN countries. Retrieved from https://www.speedtest.net
Transparency International. (2023). Corruption perception index: Indonesia 2023. Berlin: Transparency International.
Global Financial Integrity. (2022). Illicit financial flows and tax evasion in developing economies. Washington, DC: GFI.