Maha Putra, Donny, and Andrea Putri Kirana. “Impact of Leverage, Capital Intensity, Inventory Intensity, Cash Effective Tax Rate on Tax Avoidance: Assessment for Energy Sector Corporate”. Atestasi : Jurnal Ilmiah Akuntansi 6, no. 2 (September 30, 2023): 419–433. Accessed August 17, 2025. https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/4.