“Pengaruh Kepemilikan Institusional, Corporate  Social Responsibility (CSR), Dan Ukuran Perusahaan Terhadap Tax Avoidance”. BAITUL MAAL : Journal of Sharia Economics, vol. 2, no. 2, July 2025, pp. 139-56, https://journal.manarulilmi.org/index.php/jse/article/view/139.