ZAHRA, Nadia Putri; SIDHARTA, Iwan. Moderating Effect of Tax Avoidance on Firm Size and ROA: Study of Insurance Sector at IDX 2021-2025 Period. Journal of Economics, Management, and Entrepreneurship, [S. l.], v. 4, n. 1, p. 84–97, 2026. DOI: 10.55208/jeme.v4i1.07. Disponível em: https://journal.lemlit.org/index.php/jeme/article/view/195. Acesso em: 9 oct. 2026.