Ayem, Sri, and Virdawati Virdawati. “Exploring the Impact of Independent Commissioners, Institutional Ownership, Profitability, and Leverage on Tax Avoidance”. International Journal of Economics Development Research (IJEDR) 5, no. 3 (September 22, 2024): 1746–1766. Accessed July 10, 2025. https://journal.yrpipku.com/index.php/ijedr/article/view/6066.