Pratama RA, Ridwansyah E, Rusmianto. Tax Audit Effectiveness, Auditor Competence, and Procedural Clarity in Individual Tax Refund Resolution Certainty. JR [Internet]. 2026 Aug. 24 [cited 2026 Sep. 11];10(4):981-94. Available from: https://jurnal.stiekrakatau.ac.id/index.php/relevansi/article/view/649