HERMINI, N.; ALPIANSAH, R. .; TALIDOBEL, S. .; HENDRI, W. .; HANALYNA DETHAN, S. . Thin Capitalization and Dividend Policy on Tax Avoidance: The Moderating Role of Managerial Ownership: Kapitalisasi Tipis dan Kebijakan Dividen terhadap Penghindaran Pajak: Peran Moderasi Kepemilikan Manajerial. Citizen : Jurnal Ilmiah Multidisiplin Indonesia, [S. l.], v. 6, n. 2, p. 511–521, 2026. DOI: 10.53866/jimi.v6i2.1264. Disponível em: https://www.das-institute.com/journal/index.php/citizen-journal/article/view/1264. Acesso em: 25 jun. 2026.