Natrah Saad, Zainol Bidin, Idawati Ibrahim, Saidatul Nurul Hidayah Jannatun Naim Nor Ahmad, and Perabavathi Sinnasamy, “Compliance Risk Management of Malaysian Sales and Services Tax 2.0: the Influence of Internal and External Risks”, Kurd. Stud., vol. 11, no. 2, pp. 5787–5810, Dec. 2023.