Panesa, Inggrid, and Thomas Averio. “Thin Capitalization, Komisaris Independen, Dan Capital Intensity Terhadap Tax Avoidance: Peran Moderasi Kepemilikan Institusional”. ARBITRASE: Journal of Economics and Accounting 6, no. 2 (November 15, 2025): 420-430. Accessed April 30, 2026. http://djournals.com/arbitrase/article/view/2640.