D. . Christy and N. Nurhasanah, “The Effect of Return on Assets, Current Ratio, Debt to Equity Ratio on Tax Avoidance with Capital Intensity as a Moderating Variable (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2020-2023)”, Countable.imaji, vol. 1, no. 2, pp. 145–157, Sep. 2024, Accessed: Sep. 03, 2025. [Online]. Available: https://ejournal.masyarakatjurnal.or.id/index.php/countable/article/view/36