JOHANNES PINTA SURBAKTI; RENNY MAISYARAH; M. IRSAN NASUTION. 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, [S. l.], v. 4, n. 1, p. 1263–1275, 2026. DOI: 10.61994/equivalent.v4i1.1818. Disponível em: https://jurnal.dokicti.org/index.php/equivalent/article/view/1818. Acesso em: 21 may. 2026.