F. . Halizam A. Hamzah, N. . Abd Hamid, S. . Noor Hayati Mohd Zawawi, S. Jaafar, and N. . Md Azali, “The Governance of Tax Audit Enforcement: Indicators on Automation Incentive, Tax Avoidance and Firm Characteristics”, KSS, vol. 3, no. 22, pp. 786–806, Aug. 2019.