Arifuddin, R. M. “A Sustainable Approach on Tax Audit Inspection: How Tax Aggressive Strategies Can Be Detected from Fee of Independent Auditor”. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, vol. 5, no. 1, Oct. 2023, pp. 49-57, doi:10.52869/st.v5i1.442.