Frans, Darmansyah, and Widarto Rachbini. 2021. “Peran Kualitas Auditor Pada Determinan Tax Avoidance Perusahaan Customer Goods”. Jurnal Riset Akuntansi & Perpajakan (JRAP) 8 (2), 276 -93. https://doi.org/10.35838/jrap.2021.008.02.22.