Maulana, Fajar, et al. “The Influence of Implementation of Risk-Based Audit and Utilization of Information Technology on Tax Audit Quality”. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), vol. 8, no. 2, Aug. 2024, pp. 318-31, doi:10.36555/jasa.v8i2.2493.