Citra Riyanti Simanjuntak, Rrestituta Yuverda, Putri Novita Elisabeth,. “DO HUMAN CAPACITY DEVELOPMENT AND COMPANY PERFORMANCE AFFECT TAX AVOIDANCE NEW EVIDENCE FROM MANUFACTURING SECTOR COMPANIES IN INDONESIA”. Proceedings of the Indonesian Conference on Occupational Safety, Health, and Environment (INCOSHET) (October 7, 2024): 29–52. Accessed October 14, 2025. https://jurnal.polteknaker.ac.id/index.php/ict2024/article/view/119.