Wan Mustafa, Wan Muzlaina, et al. “Opportunities and Challenges of Digitalizing Tax Administration in Malaysia: Toward Efficient, Inclusive, and Secure Governance”. International Journal of Accounting, Finance and Business, vol. 10, no. 62, Sept. 2025, pp. 259-72, https://academicinspired.com/ijafb/article/view/3474.