The Effects of Profitability and Leverage on Tax Avoidance: Testing Independent Directors as a Moderating Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange. Prosperia: Journal of Economic Development, Accounting, and Global Markets, [S. l.], v. 1, n. 3, p. 223–237, 2026. DOI: 10.65310/h9ftme09. Disponível em: https://sovereignresearch.org/prosperia/article/view/353. Acesso em: 14 oct. 2026.