Johannes Pinta Surbakti, Renny Maisyarah, and M. Irsan Nasution, “The Effect of a Risk-Based Audit Approach on Tax Compliance Intention: The Moderating Role of Procedural Justice”, Equivalent , vol. 4, no. 1, pp. 1263–1275, May 2026, doi: 10.61994/equivalent.v4i1.1818.