PRATAMA, R. A.; RIDWANSYAH, . E.; RUSMIANTO. Tax Audit Effectiveness, Auditor Competence, and Procedural Clarity in Individual Tax Refund Resolution Certainty. Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis, [S. l.], v. 10, n. 4, p. 981–994, 2026. DOI: 10.61401/relevansi.v10i4.649. Disponível em: https://jurnal.stiekrakatau.ac.id/index.php/relevansi/article/view/649. Acesso em: 11 sep. 2026.