Utami, S., and S. Suhono. “Pengaruh Return On Assets (ROA), Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance”. COSTING : Journal of Economic, Business and Accounting, Vol. 5, no. 1, Dec. 2021, pp. 566-73, doi:https://doi.org/10.31539/costing.v5i1.2372.