DOLOKSARIBU, R. P. .; HADIANTORO, F. .; FIRMANSYAH, A. Does Intellectual Capital Have A Moderating Role in The Association Between Tax Avoidance and Firm Value?. Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi, [S. l.], v. 6, n. 2, p. 43–55, 2023. DOI: 10.35837/subs.v6i2.2074. Disponível em: https://jurnal.pknstan.ac.id/index.php/SUBS/article/view/2074. Acesso em: 28 feb. 2026.