Safitri, Leynavira, and Bani Binekas. “The Effect Of Capital Intensity And Profitability On Tax Planning With Board Independence As A Moderating Variable”. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 14, no. 3 (July 16, 2026): 3845-3860. Accessed July 23, 2026. https://jurnal.unived.ac.id/index.php/er/article/view/10545.