NELSI ARISANDY, and Muhammad Dwiyan. “Factors Affecting Tax Avoidance (Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2021-2023) ”. IJARAA : International Journal of Integrated Accounting, vol. 2, no. 1, June 2025, pp. 210-3, https://icess.uin-suska.ac.id/index.php/ijaraa/article/view/261.