Darmawan, Davi Judha, dan Amrie Firmansyah. “Thin Capitalization and Tax Avoidance: The Moderating Role of Independent Commissioners”. Educoretax 6, no. 11 (November 1, 2026): 833–847. Diakses November 5, 2026. https://jurnalku.org/index.php/educoretax/article/view/2408.