Ayem, S., and V. Virdawati. “Exploring the Impact of Independent Commissioners, Institutional Ownership, Profitability, and Leverage on Tax Avoidance”. International Journal of Economics Development Research (IJEDR), vol. 5, no. 3, Sept. 2024, pp. 1746-6, doi:10.37385/ijedr.v5i3.6066.