TRIA SEPTIALA, R. et al. 2025. Moderation of Independent Commissioners Factors Determining Tax Avoidance (Empirical Study: Mining Sector Companies Listed on The IDX In 2018-2022). JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal). 9, 3 (Mar. 2025), 213–231. DOI:https://doi.org/10.22437/jaku.v9i3.41700.