Rusliani, M., and B. Binekas. “The Effect of Corporate Social Responsibility and Leverage on Tax Planning With Institutional Ownership As A Moderating Variable”. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 14, no. 3, July 2026, pp. 4143-58, doi:10.37676/ekombis.v14i3.10534.