Halizam A. Hamzah, F. ., Abd Hamid, N. ., Noor Hayati Mohd Zawawi, S. ., Jaafar, S., & Md Azali, N. . (2019). The Governance of Tax Audit Enforcement: Indicators on Automation Incentive, Tax Avoidance and Firm Characteristics. KnE Social Sciences, 3(22), 786–806. https://doi.org/10.18502/kss.v3i22.5088