Aviva Cahya Ningrum and Nurasik, “THE EFFECT OF EXECUTIVE COMMISSIONERS, COMPANY SIZE, INDEPENDENT COMMISSIONERS, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN LQ45 COMPANIES LISTED ON THE IDX 2017-2019 PERIOD”, Web. of. Sci., vol. 2, no. 04, pp. 38–56, Apr. 2021.