Muchtar , Kiagus, and Arta Moro Sundjaja. “The Impact of Analytic-Based Core Tax System Implementation ‎in The Public Sector: An Innovation Resistance Theory (IRT)‎ Approach from the Greater Jakarta Area ‎”. International Journal of Accounting and Economics Studies, vol. 13, no. 2, Mar. 2026, pp. 526-39, https://doi.org/10.14419/y7j3qg31.