Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms
Keywords:
Tax Avoidance, Internal Audit, Capital Intensity, Political Connections, BOD, BOC, Leverage
Abstract
This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.
References
Amalia, A. R., & Firmansyah, A. (2022a). Debt Policy, Sales Growth, Tax Avoidance: the Moderating Role of Independent Commissioners. International Journal of Contemporary Accounting, 4(2), 97–114. https://doi.org/10.25105/ijca.v4i2.14153
Amalia, A. R., & Firmansyah, A. (2022b). DEBT POLICY, SALES GROWTH, TAX AVOIDANCE: THE MODERATING ROLE OF INDEPENDENT COMMISSIONERS. International Journal of Contemporary Accounting, 4(2), 97–114. https://doi.org/10.25105/ijca.v4i2.14153
Andreani, F., & Ngadiman, D. (2022). PENGARUH CAPITAL INTENSITY, LEVERAGE, DAN COMPANY SIZE TERHADAP TAX AVOIDANCE. Jurnal Multiparadigma Akuntansi, 4(4), 1894–1904.
Annuar, H. A., Salihu, I. A., & Obid, S. N. S. (2014). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Procedia - Social and Behavioral Sciences, 164, 150–160. https://doi.org/10.1016/j.sbspro.2014.11.063
Ardiansyah, R. (2022). HUBUNGAN EARNING MANAJEMEN TERHADAP TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI. Sintaksis : Jurnal Ilmiah Pendidikan, 2(3), 66–74. www.idx.co.id
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
Bauer, A. M. (2016). Tax Avoidance and the Implications of Weak Internal Controls. Contemporary Accounting Research, 33(2), 449–486. https://doi.org/10.1111/1911-3846.12151
Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The effect of internal control on tax avoidance: the case of Indonesia. Journal of Economics and Development, 21(2), 131–143. https://doi.org/10.1108/JED-10-2019-0042
Diffa Fadhillah. (2023). PENGARUH SALES GROWTH, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI 2017-2021. Journal of Student Research, 1(2), 316–333. https://doi.org/10.55606/jsr.v1i2.996
Dinata, S. C., & Candra, R. (2023). INTERNAL CONTROL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Jurnal Akuntansi STIE Muhammadiyah Palopo, 9(2), 200. https://doi.org/10.35906/jurakun.v9i2.1583
Duhoon, A., & Singh, M. (2023). Corporate tax avoidance: a systematic literature review and future research directions. LBS Journal of Management & Research, 21(2), 197–217. https://doi.org/10.1108/LBSJMR-12-2022-0082
Dyreng, S. D., Jacob, M., Jiang, X., & Müller, M. A. (2022). Tax Incidence and Tax Avoidance. Contemporary Accounting Research, 39(4), 2622–2656. https://doi.org/10.1111/1911-3846.12797
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Arfiansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, Moh. L. (2022). Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? Heliyon, 8(8), e10155. https://doi.org/10.1016/j.heliyon.2022.e10155
Frank, M. M., Lynch, L. J., & Rego, S. O. (2005). Does Aggressive Financial Reporting Accompany Aggressive Tax Reporting (and Vice Versa)? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.647604
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731–744. https://doi.org/10.1108/MAJ-02-2017-1530
Gallemore, J., & Labro, E. (2015). The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics, 60(1), 149–167. https://doi.org/10.1016/j.jacceco.2014.09.005
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit-Undip.
Gleason, C. A., Pincus, M., & Rego, S. O. (2017). Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management. Journal of the American Taxation Association, 39(1), 25–44. https://doi.org/10.2308/atax-51511
Handayani, R. S., & Utomo, R. B. (2023). PENGARUH KONEKSI POLITIK, MEKANISME BONUS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(3), 1546–1567. https://doi.org/10.31955/mea.v7i3.3555
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Imanuella, K., & Damayanti, T. W. (2022). Analisis Tingkat Koneksi Politik Terhadap Tax Avoidance: Perusahaan Manufaktur di BEI Tahun 2015-2019. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 7(1), 38–60. https://doi.org/10.51289/peta.v7i1.499
Jusman, J., & Nosita, F. (2020). Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697. https://doi.org/10.33087/jiubj.v20i2.997
Karuniasari, L. A., & Noviari, N. (2022). Pengaruh Dewan Komisaris Independen, Komite Audit dan Koneksi Politik terhadap Tax Avoidance. E-Jurnal Akuntansi, 32(9), 2759. https://doi.org/10.24843/EJA.2022.v32.i09.p10
Kemenkeu RI. (2019). Mengenal rasio pajak Indonesia. Kemenkeu.Go.Id. Kemenkeu.Go.Id. https://www.kemenkeu.go.id/publikasi/berita/penerimaan-pajak- oktober-capai-rp953-6-t-tumbuh-15-3/
Kemenkeu RI. (2021). Penerimaan pajak Oktober capai Rp953,6 T, tumbuh 15,3%. Kemenkeu.Go.Id. . https://www.kemenkeu.go.id/publikasi/berita/penerimaan-pajak- oktober-capai-rp953-6-t-tumbuh-15-3/
Khan, M., Srinivasan, S., & Tan, L. (2016). Institutional Ownership and Corporate Tax Avoidance: New Evidence. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2779809
Khoirunissa, O., & Ratnawati, D. J. (2021). Analysis Of The Factors That Affect Tax Avoidance In Mining Companies On The Indonesia Stock Exchange (IDX) 2018-2019. Jurnal Ilmiah Akuntansi, 5(1), 2685–5607. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Kovermann, J., & Wendt, M. (2019). Tax avoidance in family firms: Evidence from large private firms. Journal of Contemporary Accounting & Economics, 15(2), 145–157. https://doi.org/10.1016/j.jcae.2019.04.003
Kraft, A. (2013). What Really Affects German Firms’ ETR? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2282907
Kusumadani, H., & Deasy Ariyanti Rahayuningsih. (2023). APAKAH KARAKTERISTIK PERUSAHAAN DAN ATRIBUT AUDIT MEMENGARUHI TAX AVOIDANCE? Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(1), 55–72. https://doi.org/10.29303/akurasi.v6i1.332
Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003
Lee, B. B., Dobiyanski, A., & Minton, S. (2015). Theories and Empirical Proxies for Corporate Tax Avoidance. Journal of Applied Business and Economics, 17(3), 21–34.
Lee, R.-J., & Kao, H.-S. (2018). The Impacts of IFRSs and Auditor on Tax Avoidance. In Advances in Management & Applied Economics (Vol. 8, Number 6). online) Scienpress Ltd.
Mahenthrian, S., & Kasipillai, J. (2012). Influence of Ownership Structure and Corporate Governance on Effective Tax Rates and Tax Planning: Malaysian Evidence. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2384718
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/IJTEF.2010.V1.34
Noveliza, D., & Crismonica, S. (2021). FAKTOR YANG MENDORONG MELAKUKAN TAX AVOIDANCE. Mediastima, 27(2), 182–193. https://doi.org/10.55122/mediastima.v27i2.293
Park, J., Ko, C. Y., Jung, H., & Lee, Y.-S. (2016). Managerial ability and tax avoidance: evidence from Korea. Asia-Pacific Journal of Accounting & Economics, 23(4), 449–477. https://doi.org/10.1080/16081625.2015.1017590
Qingyuan, L., & Lumeng, W. (2018). Financial statement comparability and corporate tax avoidance. China Journal of Accounting Studies, 6(4), 448–473. https://doi.org/10.1080/21697213.2019.1612187
Ramdiani, E. N., Gunarsih, T., & Lestari, E. P. (2023). Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance. Owner, 7(2), 1283–1293. https://doi.org/10.33395/owner.v7i2.1367
Sardju, F., & Letari, N. A. (2022). The Effect of Capital Intensity on Tax Avvoidance in Manufacturing Companies Listed on The Indonesian Stock Exchang. International Journal of Economics Development Research, 3(3), 291–301.
Solikin, A., & Slamet, K. (2022). Pengaruh Koneksi Politik, Struktur Kepemilikan, Dan Kebijakan Dividen Terhadap Agresivitas Pajak. Jurnal Pajak Dan Keuangan Negara (PKN), 3(2), 270–283. https://doi.org/10.31092/jpkn.v3i2.1521
Ubaidillah, Moh. (2022). Peran Koneksi Politik dalam Melakukan Tax Avoidance. Owner, 6(1), 781–791. https://doi.org/10.33395/owner.v6i1.667
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/joes.12347
Zimmerman, L. J. (1977). The Municipal Accounting Maze : An analysis of political incentives. Journal Accounting Research, 15, 107–144.
Amalia, A. R., & Firmansyah, A. (2022b). DEBT POLICY, SALES GROWTH, TAX AVOIDANCE: THE MODERATING ROLE OF INDEPENDENT COMMISSIONERS. International Journal of Contemporary Accounting, 4(2), 97–114. https://doi.org/10.25105/ijca.v4i2.14153
Andreani, F., & Ngadiman, D. (2022). PENGARUH CAPITAL INTENSITY, LEVERAGE, DAN COMPANY SIZE TERHADAP TAX AVOIDANCE. Jurnal Multiparadigma Akuntansi, 4(4), 1894–1904.
Annuar, H. A., Salihu, I. A., & Obid, S. N. S. (2014). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Procedia - Social and Behavioral Sciences, 164, 150–160. https://doi.org/10.1016/j.sbspro.2014.11.063
Ardiansyah, R. (2022). HUBUNGAN EARNING MANAJEMEN TERHADAP TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI. Sintaksis : Jurnal Ilmiah Pendidikan, 2(3), 66–74. www.idx.co.id
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
Bauer, A. M. (2016). Tax Avoidance and the Implications of Weak Internal Controls. Contemporary Accounting Research, 33(2), 449–486. https://doi.org/10.1111/1911-3846.12151
Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The effect of internal control on tax avoidance: the case of Indonesia. Journal of Economics and Development, 21(2), 131–143. https://doi.org/10.1108/JED-10-2019-0042
Diffa Fadhillah. (2023). PENGARUH SALES GROWTH, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI 2017-2021. Journal of Student Research, 1(2), 316–333. https://doi.org/10.55606/jsr.v1i2.996
Dinata, S. C., & Candra, R. (2023). INTERNAL CONTROL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Jurnal Akuntansi STIE Muhammadiyah Palopo, 9(2), 200. https://doi.org/10.35906/jurakun.v9i2.1583
Duhoon, A., & Singh, M. (2023). Corporate tax avoidance: a systematic literature review and future research directions. LBS Journal of Management & Research, 21(2), 197–217. https://doi.org/10.1108/LBSJMR-12-2022-0082
Dyreng, S. D., Jacob, M., Jiang, X., & Müller, M. A. (2022). Tax Incidence and Tax Avoidance. Contemporary Accounting Research, 39(4), 2622–2656. https://doi.org/10.1111/1911-3846.12797
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Arfiansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, Moh. L. (2022). Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? Heliyon, 8(8), e10155. https://doi.org/10.1016/j.heliyon.2022.e10155
Frank, M. M., Lynch, L. J., & Rego, S. O. (2005). Does Aggressive Financial Reporting Accompany Aggressive Tax Reporting (and Vice Versa)? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.647604
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731–744. https://doi.org/10.1108/MAJ-02-2017-1530
Gallemore, J., & Labro, E. (2015). The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics, 60(1), 149–167. https://doi.org/10.1016/j.jacceco.2014.09.005
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit-Undip.
Gleason, C. A., Pincus, M., & Rego, S. O. (2017). Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management. Journal of the American Taxation Association, 39(1), 25–44. https://doi.org/10.2308/atax-51511
Handayani, R. S., & Utomo, R. B. (2023). PENGARUH KONEKSI POLITIK, MEKANISME BONUS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(3), 1546–1567. https://doi.org/10.31955/mea.v7i3.3555
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Imanuella, K., & Damayanti, T. W. (2022). Analisis Tingkat Koneksi Politik Terhadap Tax Avoidance: Perusahaan Manufaktur di BEI Tahun 2015-2019. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 7(1), 38–60. https://doi.org/10.51289/peta.v7i1.499
Jusman, J., & Nosita, F. (2020). Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697. https://doi.org/10.33087/jiubj.v20i2.997
Karuniasari, L. A., & Noviari, N. (2022). Pengaruh Dewan Komisaris Independen, Komite Audit dan Koneksi Politik terhadap Tax Avoidance. E-Jurnal Akuntansi, 32(9), 2759. https://doi.org/10.24843/EJA.2022.v32.i09.p10
Kemenkeu RI. (2019). Mengenal rasio pajak Indonesia. Kemenkeu.Go.Id. Kemenkeu.Go.Id. https://www.kemenkeu.go.id/publikasi/berita/penerimaan-pajak- oktober-capai-rp953-6-t-tumbuh-15-3/
Kemenkeu RI. (2021). Penerimaan pajak Oktober capai Rp953,6 T, tumbuh 15,3%. Kemenkeu.Go.Id. . https://www.kemenkeu.go.id/publikasi/berita/penerimaan-pajak- oktober-capai-rp953-6-t-tumbuh-15-3/
Khan, M., Srinivasan, S., & Tan, L. (2016). Institutional Ownership and Corporate Tax Avoidance: New Evidence. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2779809
Khoirunissa, O., & Ratnawati, D. J. (2021). Analysis Of The Factors That Affect Tax Avoidance In Mining Companies On The Indonesia Stock Exchange (IDX) 2018-2019. Jurnal Ilmiah Akuntansi, 5(1), 2685–5607. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Kovermann, J., & Wendt, M. (2019). Tax avoidance in family firms: Evidence from large private firms. Journal of Contemporary Accounting & Economics, 15(2), 145–157. https://doi.org/10.1016/j.jcae.2019.04.003
Kraft, A. (2013). What Really Affects German Firms’ ETR? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2282907
Kusumadani, H., & Deasy Ariyanti Rahayuningsih. (2023). APAKAH KARAKTERISTIK PERUSAHAAN DAN ATRIBUT AUDIT MEMENGARUHI TAX AVOIDANCE? Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(1), 55–72. https://doi.org/10.29303/akurasi.v6i1.332
Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003
Lee, B. B., Dobiyanski, A., & Minton, S. (2015). Theories and Empirical Proxies for Corporate Tax Avoidance. Journal of Applied Business and Economics, 17(3), 21–34.
Lee, R.-J., & Kao, H.-S. (2018). The Impacts of IFRSs and Auditor on Tax Avoidance. In Advances in Management & Applied Economics (Vol. 8, Number 6). online) Scienpress Ltd.
Mahenthrian, S., & Kasipillai, J. (2012). Influence of Ownership Structure and Corporate Governance on Effective Tax Rates and Tax Planning: Malaysian Evidence. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2384718
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/IJTEF.2010.V1.34
Noveliza, D., & Crismonica, S. (2021). FAKTOR YANG MENDORONG MELAKUKAN TAX AVOIDANCE. Mediastima, 27(2), 182–193. https://doi.org/10.55122/mediastima.v27i2.293
Park, J., Ko, C. Y., Jung, H., & Lee, Y.-S. (2016). Managerial ability and tax avoidance: evidence from Korea. Asia-Pacific Journal of Accounting & Economics, 23(4), 449–477. https://doi.org/10.1080/16081625.2015.1017590
Qingyuan, L., & Lumeng, W. (2018). Financial statement comparability and corporate tax avoidance. China Journal of Accounting Studies, 6(4), 448–473. https://doi.org/10.1080/21697213.2019.1612187
Ramdiani, E. N., Gunarsih, T., & Lestari, E. P. (2023). Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance. Owner, 7(2), 1283–1293. https://doi.org/10.33395/owner.v7i2.1367
Sardju, F., & Letari, N. A. (2022). The Effect of Capital Intensity on Tax Avvoidance in Manufacturing Companies Listed on The Indonesian Stock Exchang. International Journal of Economics Development Research, 3(3), 291–301.
Solikin, A., & Slamet, K. (2022). Pengaruh Koneksi Politik, Struktur Kepemilikan, Dan Kebijakan Dividen Terhadap Agresivitas Pajak. Jurnal Pajak Dan Keuangan Negara (PKN), 3(2), 270–283. https://doi.org/10.31092/jpkn.v3i2.1521
Ubaidillah, Moh. (2022). Peran Koneksi Politik dalam Melakukan Tax Avoidance. Owner, 6(1), 781–791. https://doi.org/10.33395/owner.v6i1.667
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/joes.12347
Zimmerman, L. J. (1977). The Municipal Accounting Maze : An analysis of political incentives. Journal Accounting Research, 15, 107–144.
Published
2026-05-18
How to Cite
Riyani, E., Prasetiyo, Y. and Pradana, N. (2026) “Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms”, Dinamika Akuntansi Keuangan dan Perbankan, 15(1), pp. 64-83. doi: 10.35315/dakp.v15i1.10578.
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Articles
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