Saputra, R. A. ., and L. . Kurniasih. “Managerial Ownership, Firm Size, Liquidity, and Capital Intensity As Determinants of Tax Avoidance: Evidence from Manufacturing Firms in Indonesia”. Best Journal of Administration and Management, vol. 4, no. 1, Sept. 2025, pp. 43-50, doi:10.56403/bejam.v4i1.341.