Situmorang, Y. D., U. Hamzani, and N. F. Dosinta. “Determinants of Tax Avoidance on Basic Materials Companies”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 4, Sept. 2025, pp. 1063-74, doi:10.37641/jiakes.v13i4.3659.