Sirait, Adjran, Ummy Kalsum, and Syamsir Nur. “Transformasi Digital Dan Kompetensi SDM Dalam Sistem Perpajakan Daerah: Studi Kasus Pada Implementasi Official Assessment System”. RIGGS: Journal of Artificial Intelligence and Digital Business 4, no. 3 (September 23, 2025): 5769–5777. Accessed October 2, 2025. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/2868.