Putri, A. A. (2026). The Effects of Liquidity, Thin Capitalization, and Audit Quality on Tax Avoidance, with Institutional Ownership as a Moderating Variable (An Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020–2023). Jurnal Ilmu Ekonomi Dan Sosial (JIES), 14(1). Retrieved from https://publikasi.mercubuana.ac.id/index.php/jies/article/view/34570