شناسایی پیامدهای عدم رعایت استانداردهای حسابداری در حسابرسی مالیاتی

Alshrouf, M. (2019). The effect of tax audit using the computer on tax non-compliance in Palestine. International Journal of Academic Research in Business and Social Sciences, 9(3), 296-304. https://doi.org/10.6007/IJARBSS/v9-i3/5678

Bagdad, M. A., Noor, R. M., Hamid, N. A., & Aziz, R. A. (2017). Factors affecting tax gap: Evidence from tax audit cases. Global Conference on Business and Economics Research, Bangi.

Cipek, K. (2021). The Impact of Digitalisation on Tax AuditT2 - WCLF Tax und IP Gesprächsband 2019: Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien. In (pp. 59-73). https://doi.org/10.1007/978-3-658-32073-7_5

Diakomihalis, M., Fragkou, E., & Karagianni, S. (2022). Criteria determining the adoption or non-compliance of IAS/IFRS in Greece. International Journal of Critical Accounting, 13(1), 17-44. https://doi.org/10.1504/IJCA.2022.127598

Downing, J., & Langli, J. C. (2019). Audit exemptions and compliance with tax and accounting regulations. Accounting and Business Research, 49(1), 28-67DO - 10.1080/00014788.00012018.01442707.

Enofe, A., Embele, K., & Obazee, E. P. (2019). Tax audit, investigation, and tax evasion. Journal of Accounting and Financial Management, 5(4), 47-66.

Francis, A., & Bishagazi, K. P. (2022). Determine the Effect of Subjective Norms on Tax Compliance among Small and Medium Enterprises (SMEs) in Mbugani and Igogo wards in Nyamagana District. International Journal of Engineering, Business and Management, 6(1). https://doi.org/10.22161/ijebm.6.1.1

Harelimana, J. B. (2018). Effect of tax audit on revenue collection in RwandaJO - Global Journal of Management and Business Research. 18(D2), 1-11.

Irawan, F., & Utama, A. S. (2021). The impact of tax audit and corruption perception on tax evasion. International Journal of Business and Society, 22(3), 1158-1173. https://doi.org/10.33736/ijbs.4290.2021

Kamaruddin, K., Faisal, A., & Agustam, M. R. (2022). The Effect of Tax Audit, Tax Collection, and Taxpayer Compliance Supervision on Increasing Tax Revenue at KPP Pratama Makassar Utara. Golden Ratio of Taxation Studies, 2(1), 36-46. https://doi.org/10.52970/grts.v2i1.245

Loan, N. T., Anh, N. V. H., & Quoc, P. P. (2018). Detecting Corporate Income Tax Non-compliance from Financial Statements: A Case Study of Vietnam. In Econometrics for Financial Applications (pp. 656-672). Springer International Publishing. https://doi.org/10.1007/978-3-319-73150-6_52

Mnif, Y., & Znazen, O. (2020). Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada. Managerial Auditing Journal, 35(3), 448-474. https://doi.org/10.1108/MAJ-08-2018-1969

Muhtar, M., Payamta, P., Sutaryo, S., & Amidjaya, P. G. (2020). Government Accrual-Based Accounting Standards Implementation in Indonesia: The Role of Local Government Internal Audit. Scientific Papers of the University of Pardubice. Series D, Faculty of Economics & Administration, 28(3). https://doi.org/10.46585/sp28031107

Nguyen, L. T., Nguyen, A. H. V., Le, H. D., Le, A. H., & Truong, T. T. V. (2020). The factors affecting corporate income tax non-compliance: A case study in Vietnam. The Journal of Asian Finance, Economics and Business, 7(8), 103-115. https://doi.org/10.13106/jafeb.2020.vol7.no8.103

Nugrahanto, A., & Alhadi, I. (2021). A Tax Audit Quality: An Empirical Analysis of the Use of Information Technology, Competence, Task Complexity And Time Pressure. Info artha, 5(2), 75-92. https://doi.org/10.31092/jia.v5i2.1380

Ogundeko, S. T., & Idowu, K. A. (2020). Effect of Tax Audit on Voluntary Compliance and the Revenue of Lagos State. Academic Journal of Economic Studies, 6(3), 97-104.

Ogunwole, A. E., Adebayo, A. M., Olaiya, L. A., & Omotayo, G. O. (2020). Effect of Tax Audit on Revenue Collection in Nigeria. KIU Journal of Humanities, 5(1), 87-98.

Olaoye, C. O., & Ekundayo, A. T. (2019). Effects of tax audit on tax compliance and remittance of tax revenue in Ekiti State. Open Journal of Accounting, 8(1), 1-17. https://doi.org/10.4236/ojacct.2019.81001

Pamungkas, B., Ibtida, R., & Avrian, C. (2018). Factors influencing audit opinion of the Indonesian municipal governments' financial statements. Cogent Business & Management, 5(1). https://doi.org/10.1080/23311975.2018.1540256

Rathnasamy, S., & Mahabeer, V. (2021). The impact on auditors of non-compliance with laws and regulations. Jurnal Akuntansi dan Auditing Indonesia, 107-114. https://doi.org/10.20885/jaai.vol25.iss2.art1

Rosid, A., Evans, C., & Tran-Nam, B. (2018). Tax non-compliance and perceptions of corruption: Policy implications for developing countries. Bulletin of Indonesian Economic Studies, 54(1SP - 25), 60. https://doi.org/10.1080/00074918.2017.1364349

Rosid, A., Evans, C., & Tran-Nam, B. (2019). Perceptions of corruption and tax non-compliance behaviour: Policy implications for developing countries. https://doi.org/10.2139/ssrn.3317994

Saeed, S., Zubair, Z. A., & Khan, A. (2020). Voluntary Tax Compliance and the Slippery Slope Framework. Journal of Accounting and Finance in Emerging Economies, 6(2), 571-582. https://doi.org/10.26710/jafee.v6i2.1253

Sanni, M., Aliu, I. D., & Olanrewaju, Y. E. (2020). Board characteristics and International Financial Reporting Standards (IFRS) compliance among Nigerian listed companies: mixed method approach. Global Journal of Accounting, 6(1), 24-40.