Lismiyati, N., and Y. Herliansyah. “The Effect of Accounting Conservatism, Capital Intensity and Independent Commissionerson Tax Avoidance, With Independent Commissioners As Moderating Variables (Empirical Study on Banking Companies on the IDX 2014-2017)”. Dinasti International Journal of Economics, Finance &Amp; Accounting, vol. 2, no. 1, Mar. 2021, pp. 55-70, doi:10.38035/dijefa.v2i1.798.