MARDIANI, I.; PAHALA, I.; FAUZI, A. 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, [S. l.], v. 2, n. 3, p. 284–296, 2025. DOI: 10.70865/jiatis.v2i3.119. Disponível em: https://jiatis.com/index.php/journal/article/view/119. Acesso em: 17 aug. 2025.