Salim, Vic Vincent, and Yulia Setyarini. “The Effect of Leverage, Liquidity, and Accounting Conservatism on Tax Avoidance With Financial Distress As a Moderating Variable: (Food and Beverage Subsector Companies in 2021-2023)”. Priviet Social Sciences Journal 5, no. 8 (August 29, 2025): 277–289. Accessed October 13, 2025. http://www.journal.privietlab.org/index.php/PSSJ/article/view/669.