Sahputra, A., Hernadianto, H., Sumarlan, A., & Khairiyah, D. (2026). The Effect of Company Size and Leverage on Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period). Journal of Management, Economic, and Accounting, 5(2), 1123–1128. https://doi.org/10.37676/jmea.v5i2.1244