Juwono V, Sardjono LF, Nagoro LP, Rini ES, Siswantoro D. Transformation Proposal for Tax Audit Policy in Indonesia: A Comparative Study on the Implementation of Tax Audit Policy in the Netherlands. j. borneo adm. [Internet]. 2022 Apr. 26 [cited 2026 May 11];18(1):17-32. Available from: https://jba.lan.go.id/article/view/886