Aprilia, D. and Melzatia, S. 2025. The Influence of Institutional Ownership and Capital Intensity Moderated by Company Size on Tax Avoidance. Jurnal Ilmu Ekonomi dan Sosial (JIES). 13, 1 (Jul. 2025), 39–50. DOI:https://doi.org/10.22441/jies.v13i1.29897.