Paramita, A., M. Ardiansah, R. Delyuzar, and A. Dzulfikar. “The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance”. Accounting Analysis Journal, Vol. 11, no. 3, Apr. 2023, pp. 186-95, doi:10.15294/aaj.v11i3.61617.