Situmorang, Y.D., Hamzani, U. and Dosinta, N.F. 2025. Determinants of Tax Avoidance on Basic Materials Companies. Jurnal Ilmiah Akuntansi Kesatuan. 13, 4 (Sep. 2025), 1063–1074. DOI:https://doi.org/10.37641/jiakes.v13i4.3659.