Isnaniati, S., E. G. Sukoharsono, Roekhudin, and Z. Baridwan. “Existence of Tax Consultants in Implementing the Voluntary Disclosure Program”. TEC EMPRESARIAL, vol. 18, no. 1, Mar. 2023, pp. 238-53, doi:10.1229/tecempresarialjournal.v18i1.156.