Amaliya, Vina, and Eko Sudarmanto. “Pengaruh Thin Capitalization, Corporate Risk Dan Sales Growth Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi”. RIGGS: Journal of Artificial Intelligence and Digital Business 4, no. 3 (August 15, 2025): 2474–2483. Accessed January 31, 2026. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/2350.