The Influence of Institutional Ownership and Managerial Ownership on Tax Avoidance with Firm Size as a Moderating Variable. Jurnal Ilmiah Akuntansi dan Finansial Indonesia (JIAFI), [S. l.], v. 9, n. 2, p. 1–13, 2026. DOI: 10.31629/bqymyg52. Disponível em: https://ojs.umrah.ac.id/index.php/jiafi/article/view/8113. Acesso em: 4 jun. 2026.