Lumbantobing, S. P., E. Murwaningsari, and M. . Faizal Basri. “Does Managerial Compensation Drive Tax Avoidance? The Role of Financial Distress and Accounting Conservatism”. INVEST : Jurnal Inovasi Bisnis Dan Akuntansi, vol. 7, no. 1, May 2026, pp. 38-53, doi:10.55583/invest.v7i1.2065.