Qurrotulayni, Nadia, dan Masripah Masripah. “The Role of Company Size in Moderating Capital Intensity and Manager Ability to Tax Avoidance”. Educoretax 5, no. 2 (Februari 9, 2025): 136–147. Diakses September 24, 2025. https://jurnalku.org/index.php/educoretax/article/view/1354.