Andi Samsu 2026. Digital Customs Systems and State Revenue Accountability: A Literature Review on CEISA 4.0 and NLE. Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial. 3, 3 (Jan. 2026), 462–479. DOI:https://doi.org/10.70292/pchukumsosial.v3i3.200.