Pattiasina, V., M. H. Tammubua, A. Numberi, A. Patiran, and S. Temalagi. “Capital Intensity and Tax Avoidance: An Indonesian Case”. International Journal of Social Sciences and Humanities, vol. 3, no. 1, Mar. 2019, pp. 58-71, doi:10.29332/ijssh.v3n1.250.