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Yusrifalda A, Firmansyah A. Intellectual Capital Thrives, Tax Audit Drives? The Moderating Role of Information and Technology on Tax Audit Quality. ApAR [Internet]. 2024 Oct. 26 [cited 2025 Nov. 23];4(2):126-42. Available from: https://www.apar.apssai.org/index.php/apar/article/view/105