Dewantara, B., Nugraha, Disman, M. Sari, and M. A. Ramdhany. “Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 5, Oct. 2025, pp. 1125-38, doi:10.37641/jiakes.v13i5.4017.