Rahman, Arifin Nur Anggi, and Ma’ruf Efhaes. “Pemanfaatan Artificial Intelligence Dalam Pengawasan Wajib Pajak Penerima Fasilitas Tax Holiday”. RIGGS: Journal of Artificial Intelligence and Digital Business, vol. 5, no. 1, Apr. 2026, pp. 11752-6, doi:10.31004/riggs.v5i1.7761.