Utami, Annisa Rianti, and Dwi Nastiti Danarsari. “The Influence of Company Size, Leverage, Sales Growth, and Financial Distress on Tax Avoidance Moderated by Independent Commissioners in Property and Real Estate Sector Companies Listed on IDX in 2019-2022”. Eduvest - Journal of Universal Studies 3, no. 12 (December 20, 2023): 2148–2166. Accessed May 17, 2025. http://www.eduvest.greenvest.co.id.submitjurnal.id/index.php/edv/article/view/963.