Wijaya, I Nyoman Agus, Enny Prayogo, Rini Handayani, and Ivan Prihartono. “Corporate Risk, Cost Shifting, and Tax Avoidance”. Jurnal Akuntansi 13, no. 2 (November 3, 2021): 200–213. Accessed November 22, 2024. http://114.7.153.31/index.php/jam/article/view/3553.