Tandayu, B., L. Kalangi, and S. J. Tangkuman. “The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects”. Ilomata International Journal of Tax and Accounting, Vol. 4, no. 2, Apr. 2023, pp. 221-35, doi:10.52728/ijtc.v4i2.710.