Nanda Lestari, Dwi Novita, and Muamar Nur Kholid. “DIGITAL TRANSFORMATION AND TAX AVOIDANCE OF THE INDONESIAN BASIC MATERIALS AND ENERGY SECTOR”. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, vol. 7, no. 1, June 2024, pp. 51-66, doi:10.29303/akurasi.v7i1.477.