Wisnu Widiyatama Pangestu Putra, & Wijayanti, R. (2025). Peran Karakteristik Komite Audit Terhadap Efektivitas Perencanaan Pajak. Management Studies and Entrepreneurship Journal (MSEJ), 6(4), 6887–6899. https://doi.org/10.37385/msej.v6i4.8526