Rantung, Diestri Margaret, and Herman Ruslim. “Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value With Tax Avoidance As Moderating Variable”. Dinasti International Journal of Economics, Finance & Accounting 6, no. 6 (January 14, 2026): 5895–5905. Accessed June 18, 2026. https://dinastipub.org/DIJEFA/article/view/5809.