L. Judijanto, W. . Nurhayadi, E. . Kristanto, I. I. . Barus, and M. Munzir , Trans., “The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta”, WSIS, vol. 3, no. 09, pp. 1521–1531, Sep. 2025, doi: 10.58812/wsis.v3i09.2219.