D. Nugroho and H. Ernandi, “Corporate Governance and Company Size in Reducing Tax Avoidance: Tata Kelola Korporasi dan Ukuran Perusahaan dalam Mengurangi Penghindaran Pajak”, ijler, vol. 20, no. 3, p. 10.21070/ijler.v20i3.1338, Aug. 2025.