Daffa Haykal Hakim, and Aqamal Haq. “Pengaruh Intensitas Aset Tetap, Thin Capitalization, Dan Konservatisme Akuntansi Terhadap Tax Avoidance”. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 6, no. 10 (October 3, 2025): 3362 –. Accessed March 31, 2026. https://journal-laaroiba.com/ojs/index.php/elmal/article/view/9158.