Aprilia, Delina, and Shinta Melzatia. “The Influence of Institutional Ownership and Capital Intensity Moderated by Company Size on Tax Avoidance”. Jurnal Ilmu Ekonomi Dan Sosial (JIES), vol. 13, no. 1, July 2025, pp. 39-50, doi:10.22441/jies.v13i1.29897.