Arianti, Baiq Fitri. “Pengaruh Pengungkapan Sukarela, Penghindaran Pajak Dan Corporate Governance Terhadap Biaya Hutang”. Journal of Economics and Management Scienties 5, no. 1 (December 31, 2022): 14–29. Accessed June 4, 2026. https://jems.ink/index.php/JEMS/article/view/7.