TRIA SEPTIALA, R., Diah PA, E., & Wiralestari, W. (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), 213–231. https://doi.org/10.22437/jaku.v9i3.41700