Amelia, Yessica, Muhammad Rizal, and Farah Qalbia. “The Unintended Effects of Director and Officer Liability Protection on Corporate Tax Avoidance: A Review of the Literature”. International Journal of Management, Accounting & Finance (KBIJMAF) 2, no. 2 (April 24, 2025): 34–50. Accessed April 9, 2026. https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/KBIJMAF/article/view/292.