Zuhri, Fitra Wansyah, dan Iman Indrafana Kusuma Hasbullah. “Determinants of Tax Avoidance With Independent Commissioners As a Moderating Variable”. Educoretax 6, no. 1 (Januari 12, 2026): 1–11. Diakses Mei 7, 2026. https://jurnalku.org/index.php/educoretax/article/view/1945.