DESWINTA , Hanung; SYAHARANI; KUNTADI , Cris; PRAMUKY , Rachmat. Pengaruh Penghindaran Pajak, Kepemilikan Institusional dan Voluntary Disclosure Terhadap Biaya Utang. Jurnal Audit dan Perpajakan (JAP), [S. l.], v. 3, n. 1, p. 9–16, 2023. DOI: 10.47709/jap.v3i1.2463. Disponível em: https://jurnal.itscience.org/index.php/jap/article/view/2463. Acesso em: 15 oct. 2026.