OKTAVIANI, R. M. .; ZULAIKHA, Z. . THE EFFECT OF LEVERAGE ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AND INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES. The journal of contemporary issues in business and government, [S. l.], v. 27, n. 5, p. 2564–2571, 2021. Disponível em: https://cibgp.com/au/index.php/1323-6903/article/view/2122. Acesso em: 1 apr. 2025.