The Effect of Capital Intensity and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable. Journal of Applied Taxation and Policy, [S. l.], v. 2, n. 1, p. 15–27, 2026. Disponível em: https://journal.lontaradigitech.com/index.php/JATAP/article/view/946. Acesso em: 26 jan. 2026.