Mardiani, I., Pahala, I., & Fauzi, A. (2025). The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023). Journal of International Accounting, Taxation and Information Systems, 2(3), 284–296. https://doi.org/10.70865/jiatis.v2i3.119