Nurhayati, N., Dewi, C. K., & Sunarto, S. (2026). Analysis of the Influence of Foreign Ownership and Special Relationships on Tax Avoidance: The Role of Profitability as a Moderating Variable. Journal Research of Social Science, Economics, and Management, 5(8), 10944–10958. https://doi.org/10.59141/jrssem.v5i8.1378