H. Purnomo, N. Albart, K. Karim, L. S. Mulatsih, and Alfiana, “Revisiting Tax Avoidance in Global Islamic Commercial Banks: The Critical Role of Profitability, Capital Structure, and Firm Size within a Sharia-Based Governance Framework”, IQTISHODUNA: Jurnal Ekonomi Islam, vol. 14, no. 2, pp. 907–926, Oct. 2025.