Loist Villi Darmawan, Abdillah Arif Nasution, and 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) 6, no. 2 (June 23, 2026): 211–224. Accessed June 26, 2026. https://radjapublika.com/index.php/IJEBAS/article/view/5981.