Upessy, Veska Maria Christin, et al. “Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024”. Amkop Management Accounting Review (AMAR), vol. 5, no. 2, Feb. 2026, pp. 540-51, doi:10.37531/amar.v6i1.3624.