PEMAHAMAN , KUALITAS LAYANAN , SANKSI KETEGASAN , DAN STRATEGI AUDIT RANDOM KEPATUHAN PAJAK. Jurnal Analisis Bisnis Ekonomi, [S. l.], v. 11, n. 2, p. 180–189, 2013. Disponível em: https://coba.unimma.ac.id/bisnisekonomi/article/view/178. Acesso em: 30 sep. 2026.