P. S. Sukmawati, I. N. W. A. Putra, A. A. G. P. Widanaputra, and N. M. D. Ratnadi, “Distributive justice, fiscal transparency, and tax authority power: Their influence on ethical perceptions of tax evasion, moderated by religiosity”, triss, vol. 7, no. 2, pp. 61–73, Jul. 2025.