Assessing the Impact of Fixed Asset Intensity and Financial Performance on Tax Avoidance Using a Quantitative Model: Independent Commissioners as Moderators. BIMA Journal (Business, Management, & Accounting Journal), [S. l.], v. 7, n. 1, p. 99–108, 2026. DOI: 10.37638/bima.7.1.99-108. Disponível em: https://journal.pdmbengkulu.org/index.php/bima/article/view/1878. Acesso em: 21 jul. 2026.