Wibawa, Ariyadi Teguh, and Agustinus Nicholas L Tobing. “Maturity Level of Fraud Risk Management in Tax Institutions in Indonesia”. Ilomata International Journal of Tax and Accounting 4, no. 3 (July 31, 2023): 584-598. Accessed November 22, 2024. https://ilomata.org/index.php/ijtc/article/view/765.