Risqi, I. F., & Ambarita, D. (2026). Pengaruh Thin Capitalization, Risiko Perusahaan dan Capital Intensity terhadap Penghindaran Pajak. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(2), 26258–26266. https://doi.org/10.31004/riggs.v5i2.13299