Galingging, Novina. “The Effect Of Company Size, Profitability, Leverage, And Institutional Ownership On Tax Avoidance With Liquidity As A Moderating Variable In Construction Industry Companies Listed On The Indonesian Stock Exchange For The Period 2018- 2022”. Jurnal Ilmiah Akuntansi Kesatuan 12, no. 5 (October 21, 2024): 791–802. Accessed June 6, 2026. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/2642.