SIHARINI, D.; SOFYANI, H. The moderating role of risk preference in advance value-added tax refund implementation. Journal of Accounting and Investment, [S. l.], v. 26, n. 2, p. 529–547, 2025. DOI: 10.18196/jai.v26i2.25873. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/25873. Acesso em: 31 aug. 2025.