1.
Azaria N, Tjaraka H. Tax Audits in the Digital Era: A Systematic Review of the Determinants, Effectiveness, and Evolution of Risk-Based Controls. AMAR [Internet]. 2026 Oct. 26 [cited 2026 Nov. 9];7(1):20-35. Available from: https://ojs.vifada.id/index.php/amar/article/view/4244