D. Fadhilatunisa, M. M. Fakhri, A. Nirmalasari, A. D. N. Awalia, and S. Soeharto, “Explaining Tax Digitalization Adoption: The Mediating Role of Digital Literacy in the Effects of AI-Driven Automation, Effort Expectancy, and Facilitating Conditions”, JE3S, vol. 6, no. 3, pp. 271–281, Sep. 2025.