Nisa, Khoirun, and Herman Ernandi. “The Effect of Earnings Management, Capital Intensity, Firm Size, Fiscal Loss Compensation on Tax Avoidance: Pengaruh Manajemen Laba, Capital Intensity, Ukuran Perusahaan,Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak”. Indonesian Journal of Law and Economics Review 15 (May 31, 2022): 10.21070/ijler.v15i0.789. Accessed January 30, 2026. https://ijler.umsida.ac.id/index.php/ijler/article/view/789.