Olorunfemi, G. S., and O. B. Odewole. “Artificial Intelligence (AI) and Petroleum Profit Tax Administration in Nigeria Economy”. FUDMA Journal of Accounting and Finance Research [FUJAFR], vol. 3, no. 3, Sept. 2025, pp. 129-42, doi:10.33003/fujafr-2025.v3i3.215.129-142.