S K RAHAYU. Tax Audit Effectiveness: Detection of Tax Sheltering Through Implication Book Tax Differences on Earnings Management. Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, [S. l.], v. 5, p. 247–256, 2023. DOI: 10.34010/icobest.v3i.143. Disponível em: https://proceedings.unikom.ac.id/index.php/icobest/article/view/143. Acesso em: 7 dec. 2025.