Rohali MZ, Indriani M, Saleh M, Asmara JA. Financial Constraints and Corporate Tax Avoidance: Evidence from Indonesian Non-Financial Firms During 2020–2023. FJBES [Internet]. 23 Oktober 2026 [dikutip 12 November 2026];2(5):529-40. Tersedia pada: https://mtiformosapublisher.org/index.php/fjbes/article/view/686