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), pp. 211–224. Available at: https://radjapublika.com/index.php/IJEBAS/article/view/5981 (Accessed: 26 June 2026).