Doloksaribu, R.P. , Hadiantoro, F. and Firmansyah, A. 2023. Does Intellectual Capital Have A Moderating Role in The Association Between Tax Avoidance and Firm Value?. Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi. 6, 2 (May 2023), 43–55. DOI:https://doi.org/10.35837/subs.v6i2.2074.