Baihaki H, Sikayu SH, Kamaluddin A. The Effect of Tax Penalty, Probability of Audit and Fair Treatment on Permanent Voluntary Disclosure: Tax Professionals’ Perspective. IJBT [Internet]. 2024 Feb. 27 [cited 2024 Dec. 22];14(1):95-108. Available from: https://ejournal.unimap.edu.my/index.php/ijbt/article/view/432