Ayu, A. G. ., and N. Nurcahyono. “Analysis of The Influence of Auditor Characteristics and Capital Intensity on Tax Avoidance in Coal Sector Mining Companies”. Economics and Business International Conference Proceeding, vol. 1, no. 2, July 2024, pp. 42-51, http://103.97.100.158/index.php/EBiC/article/view/423.