SURYA, B. A. A. .; ADITYA, A.; FIRMANSYAH, A. Is Earnings Management Related to Tax Avoidance Activity? The Moderating Role of Independent Commissioners. JURNAL PAJAK INDONESIA (Indonesian Tax Review), [S. l.], v. 7, n. 1, p. 1–7, 2023. DOI: 10.31092/jpi.v7i1.2149. Disponível em: https://jurnal.pknstan.ac.id/index.php/JPI/article/view/2149. Acesso em: 25 mar. 2026.