TSALTSAH HANIFAH ARDHY; MARYATI. Institutional Ownership’s Moderating Role on the Impact of Debt Costs, Corporate Social Responsibility, and Earnings Management on Tax Avoidance . E-Jurnal Akuntansi, [S. l.], v. 35, n. 1, 2026. Disponível em: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4849. Acesso em: 23 apr. 2026.