Yusnidar, Yusnidar, and Mukhtaruddin Mukhtaruddin. “Audit Quality, Capital Intensity, Intellectual Capital, Tax Avoidance: Systematic Literature Review”. International Journal of Marketing & Human Resource Research 6, no. 2 (April 21, 2025): 367 - 381. Accessed October 8, 2026. https://journal.jis-institute.org/index.php/ijmhrr/article/view/2711.