LOIST VILLI DARMAWAN; ABDILLAH ARIF NASUTION; SIROJUZILAM HASYIM. ANALYSIS OF THE EFFECT OF TAX AVOIDANCE AND TAX RISK ON FIRM VALUE WITH INDEPENDENCE COMMISSIONERS AS A MODERATING VARIABLE IN BASIC AND CHEMICAL INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), [S. l.], v. 6, n. 2, p. 211–224, 2026. Disponível em: https://radjapublika.com/index.php/IJEBAS/article/view/5981. Acesso em: 26 jun. 2026.