YOSHIDA, Debbie; PAHALA, Indra; FAUZI, Achmad. Analisis Operating Cash Flow, Capital Intensity dan Komisaris Independen Terhadap Tax Avoidance: Ukuran Perusahaan Sebagai Moderasi. Jurnal Riset Akuntansi, Perpajakan dan Auditing, [S. l.], v. 4, n. 1, p. 125–136, 2026. DOI: 10.62194/v10z8a48. Disponível em: https://www.journal.aaipadang.com/jrapa/article/view/157.. Acesso em: 20 sep. 2026.