Utami, L. D., and O. Pramiana. “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, vol. 2, no. 1, Apr. 2024, pp. 1-8, doi:10.9744/ijp.2.1.1-8.