Purba, Silvia, Devi Ayu Putri Sirait, and Warsani Purnama Sari. “The Effect of Tax Avoidance and Tax Risk on Cost of Debt in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2020-2023”. International Conference Epicentrum of Economic Global Framework (August 20, 2024): 347–357. Accessed December 13, 2025. https://proceeding.pancabudi.ac.id/index.php/ICEEGLOF/article/view/86.