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Author

Teguh Warsito

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Review Open access Jul 2026

AUDITING AND AUDITORS’ TOOLS: WHY SIMPLIFICATION MATTERS MORE

While governments increasingly invest in digitalisation to boost tax compliance, the actual impact of these technologies on the front lines of tax auditing remains questionable. This study investigates the paradoxical relationship between information system capabilities, regulatory frameworks, and tax audit effectivene...

Kristian Agung Prasetyo, Teguh Warsito, Agus Puji Priyono · 0 citations

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