P. G. A. S. Yasa, S. Monteiro, B. K. D. Atmaja, K. A. Sudiarawan, and N. K. T. Padmawati, “Automatic Exchange of Information (AEoI) for Indonesian Tax Purposes: Economic Analysis of Law Approach”, LeSRev, vol. 6, no. 1, pp. 157-186, Jun. 2022.