Audit Investigasi Umum dan Perpajakn, Trans substansi Metode 4:12 Kategori Transendental Kantian

Braithwaite, Valerie. Taxing Democracy: Understanding Tax Avoidance and Evasion. Ashgate Publishing, 2003.

• Relevan untuk memahami penghindaran pajak dalam konteks audit perpajakan.

Lapsley, Irvine, and Froud, Julie. "The Conceptual Underpinnings of Investigative Auditing." Accounting, Auditing & Accountability Journal, vol. 9, no. 2, 1996, pp. 40--59.

• Artikel akademik yang membahas prinsip audit investigatif.

DeFond, Mark L., and Zhang, Jieying. "A Review of Archival Auditing Research." Journal of Accounting and Economics, vol. 58, no. 2--3, 2014, pp. 275--326.

• Tinjauan akademik mengenai pendekatan audit berbasis data empiris.

Pedersen, Troels Engberg. Kant's Theory of Moral Judgment. Oxford University Press, 1990.

• Untuk mengintegrasikan perspektif etis dalam penilaian temuan audit.

Indonesian Directorate General of Taxes. Guidelines for Tax Audit and Investigation. Ministry of Finance, 2020.

• Panduan praktik audit perpajakan di Indonesia.

Restrepo, Oscar. "Ethical Frameworks in Investigative Auditing: Bridging Theory and Practice." International Journal of Auditing Ethics, vol. 5, no. 1, 2019, pp. 25--44.

• Menyoroti pentingnya prinsip etika dalam proses audit investigasi.