Johannes Pinta Surbakti et al. 2026. The Effect of a Risk-Based Audit Approach on Tax Compliance Intention: The Moderating Role of Procedural Justice. Equivalent : Journal of Economic, Accounting and Management. 4, 1 (May 2026), 1263–1275. DOI:https://doi.org/10.61994/equivalent.v4i1.1818.