Arda DP, Yusuf Y. The Moderating Role of Leverage in the Relationship Between Capital Intensity and Tax Avoidance. esaprom [Internet]. 2025 Aug. 9 [cited 2026 May 12];4(7):636-45. Available from: https://ejournal.seaninstitute.or.id/index.php/esaprom/article/view/7156