Citra Riyanti Simanjuntak, Rrestituta Yuverda PNE. DO HUMAN CAPACITY DEVELOPMENT AND COMPANY PERFORMANCE AFFECT TAX AVOIDANCE NEW EVIDENCE FROM MANUFACTURING SECTOR COMPANIES IN INDONESIA. INCOSHET [Internet]. 2024 Oct. 7 [cited 2025 Aug. 25];1(1):29-52. Available from: https://jurnal.polteknaker.ac.id/index.php/ict2024/article/view/119