Doloksaribu, R. P. ., F. . Hadiantoro, and A. Firmansyah. “Does Intellectual Capital Have A Moderating Role in The Association Between Tax Avoidance and Firm Value?”. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, vol. 6, no. 2, May 2023, pp. 43-55, doi:10.35837/subs.v6i2.2074.