CAPITAL INTENSITY AS DETERMINANT OF TAX AVOIDANCE IN IDX BUMN20 COMPANIES: INSIGHTS FROM 2023. JAB [Internet]. 30 November 2025 [dikutip 6 Oktober 2026];10(1):210-7. Tersedia pada: https://ejournal.upbatam.ac.id/index.php/jab/article/view/10063