Rahayu, Hesti, et al. “Pengaruh ROA, Proporsi Dewan Komisaris Independen, ACHANGE, LEV, DCHANGE Terhadap Tax Avoidance”. Disclosure: Journal of Accounting and Finance, vol. 4, no. 1, May 2024, pp. 81-107, doi:10.29240/disclosure.v4i1.9656.