Institutional Ownership’s Moderating Role on the Impact of Debt Costs, Corporate Social Responsibility, and Earnings Management on Tax Avoidance . E-Jurnal Akuntansi [Internet]. 2026 Apr. 17 [cited 2026 Aug. 16];35(1). Available from: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4849