AZARIA, Nadia; TJARAKA, Heru. Tax Audits in the Digital Era: A Systematic Review of the Determinants, Effectiveness, and Evolution of Risk-Based Controls. Amkop Management Accounting Review, [S. l.], v. 7, n. 1, p. 20–35, 2026. DOI: 10.37531/amar.v7i1.4244. Disponível em: https://ojs.vifada.id/index.php/amar/article/view/4244. Acesso em: 9 nov. 2026.