Suharto, Salsabila Rachmasari, and Hermi Hermi. “Pengaruh Tingkat Pendidikan, Thin Capitalization, Kepemilikan Institusional Terhadap Penghindaran Pajak”. As-Syirkah: Islamic Economic & Financial Journal, vol. 5, no. 1, June 2026, pp. 283 – 295, https://doi.org/10.56672/.