Loist Villi Darmawan, Abdillah Arif Nasution, and Sirojuzilam Hasyim. 2026. “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) 6 (2):211-24. https://radjapublika.com/index.php/IJEBAS/article/view/5981.