Erlinda Tri Hapsari, and Hasim As’ari. “The Impact of Debt Levels and Profitability on Tax Avoidance With Company Size Playing a Moderating Role”. Income Journal. 3, no. 2 (December 3, 2024): 57–62. Accessed July 12, 2025. https://income-journal.com/index.php/income/article/view/70.