1.
Mardiani I, Pahala I, Fauzi A. The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023). J. Int. Account. Tax. Inf. Syst. [Internet]. 2025 Aug. 5 [cited 2026 Mar. 25];2(3):284-96. Available from: https://www.jiatis.com/index.php/journal/article/view/119