“Pengaruh Intensitas Modal, Intensitas Persediaan Dan Komisaris Independen Terhadap Tax Avoidance”. JEMABD : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Digital 2, no. 2 (November 21, 2025): 389–401. Accessed March 22, 2026. https://ojs.gelcipnus.org/index.php/jemabd/article/view/172.