RAMADHAN, M. R. The impact of thin capitalization rule on tax avoidance in Indonesia. Journal of Accounting and Investment, [S. l.], v. 24, n. 2, p. 323–335, 2023. DOI: 10.18196/jai.v24i2.17036. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/17036. Acesso em: 31 aug. 2025.