Elvin, Muhammad Khahil, dan Rahmasari Fahria. “The Role of Institutional Ownership in Moderating Financial Distress and Sales Growth on Tax Avoidance”. Educoretax 6, no. 2 (Februari 6, 2026): 60–71. Diakses April 16, 2026. https://jurnalku.org/index.php/educoretax/article/view/2056.