Surya, R. A. S., A. Zarefar, N. F. Mela, N. Nurfitriani, M. Hamid, and R. M. K. Adiman. “Audit Quality and Company Size on Tax Avoidance: The Role of Independent Commissioners”. Jurnal Akuntansi Dan Ekonomika, vol. 16, no. 1, June 2026, pp. 84-94, doi:10.37859/jae.v16i1.11390.