Dhear Sari Artana, Putu, and Ni Luh Supadmi. “The Effect of Tax Avoidance on Cost Of Debt With Institutional Ownership As Moderating Variable ”. Muhasabatuna : Jurnal Akuntansi Syariah, vol. 7, no. 1, June 2025, pp. 29-38, doi:10.54471/muhasabatuna.v7i1.3196.