M, R.O.J. and Andesto, R. 2025. Determinant of Tax Avoidance with Company Size as a Moderating Variable: Empirical Study in Indonesia. Business, Management & Accounting Journal (BISMA). 2, 2 (Jul. 2025), 98–117. DOI:https://doi.org/10.70550/bisma.v2i2.113.