WIBOWO, Danny. Substance over Form in Tax Compliance and Risk of Fraud in SelfAssessment System. AKRUAL: Jurnal Akuntansi, [S. l.], v. 17, n. 1, p. 80–91, 2025. DOI: 10.26740/jaj.v17n1.p80-91. Disponível em: https://journal.unesa.ac.id/index.php/aj/article/view/45866. Acesso em: 13 dec. 2025.