“Influence of the Board of Directors, Financial Distress, and Tax Risk Management on Tax Avoidance With Capital Intensity As Moderation”. JRAP (Jurnal Riset Akuntansi dan Perpajakan) 9, no. 2 (December 30, 2022): 203–213. Accessed August 23, 2025. https://journal.univpancasila.ac.id/index.php/jrap/article/view/3982.