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 7, no. 1 (June 30, 2025): 29–38. Accessed January 11, 2026. https://ejournal.iaisyarifuddin.ac.id/index.php/muhasabatuna/article/view/3196.