Pratama, Ronal Aldi, Eksa Ridwansyah, and Rusmianto. “Tax Audit Effectiveness, Auditor Competence, and Procedural Clarity in Individual Tax Refund Resolution Certainty”. Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis 10, no. 4 (August 24, 2026): 981–994. Accessed September 11, 2026. https://jurnal.stiekrakatau.ac.id/index.php/relevansi/article/view/649.