UTAMI, L. D.; PRAMIANA, O. The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022). International Journal of Pertapsi, [S. l.], v. 2, n. 1, p. 1–8, 2024. DOI: 10.9744/ijp.2.1.1-8. Disponível em: https://ojs-pertapsi.petra.ac.id/index.php/pertapsi/article/view/16. Acesso em: 28 apr. 2026.