Baihaki, H., Sikayu, S. H., & Kamaluddin, A. (2024). The Effect of Tax Penalty, Probability of Audit and Fair Treatment on Permanent Voluntary Disclosure: Tax Professionals’ Perspective. International Journal of Business and Technopreneurship (IJBT), 14(1), 95–108. https://doi.org/10.58915/ijbt.v14i1.432