Lathif, M. Z., I. Hapsari, B. C. Pratama, and T. Pandansari. “Determinants of Tax Avoidance: The Moderating Role of Independent Commissioners”. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), Vol. 9, no. 2, Sept. 2026, pp. 13552-76, doi:10.31538/iijse.v9i2.9550.