Aulia, Aliza Rachma, dan Ferry Irawan. “The Influence of Institutional Ownership, Independent Commissioners, and Capital Intensity on Tax Avoidance: Evidence from LQ45 Non-Bank Companies in Indonesia”. Educoretax 5, no. 3 (April 2, 2025): 381–395. Diakses Juni 7, 2026. https://jurnalku.org/index.php/educoretax/article/view/1451.