Halim, Moh., Rendy Mirwan Aspirandi, Riyanto Setiawan Suharsono, and Ari Sita Nastiti. “Corporate Governance and Tax Avoidance in SRI-KEHATI Firms: The Mediating Role of Financial Performance”. Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 12, no. 2 (September 20, 2025): 173–189. Accessed December 5, 2025. http://journal2.uad.ac.id/index.php/reksa/article/view/14299.