N. Nurhayati, A. N. M. Putra, U. Kusnaedi, and P. Saphira, “Corporate Social Responsibility and Capital Intensity in Tax Avoidance: The Moderating Role of Profitability ”, j. of economics, entrepreneurship, manag. bus. and account., vol. 4, no. 6, pp. 519–539, Oct. 2026.