Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company
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Abstract
This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count > t table (2.246>2.00665). Transfer prices have a positive and significant effect on Tax Avoidance with a value of t count > t table (3.121>2.00665). Profitability partially has a positive and significant effect on Tax Avoidance with a value of t count > t table (6.211>2.00665). Thin Capitalization, Transfer Prices, and Profitability simultaneously positively and significantly affect Tax Avoidance with the calculated F value> F table (74.719>2.55). However, Institutional Ownership does not moderate the relationship between Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance
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Afifah, S. N., & Prastiwi, D. (2019). Pengaruh Thin Capitalization Terhadap Penghindaran Pajak. AKUNESA: Jurnal Akuntansi Unesa, 7(3).
Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001
Altman, E. I., Iwanicz-Drozdowska, M., Laitinen, E. K., & Suvas, A. (2017). Financial distress prediction in an international context: A review and empirical analysis of Altman’s Z-score model. Journal of International Financial Management & Accounting, 28(2), 131–171.
Aprianto, M., & Dwimulyani, S. (2019). Pengaruh Profitabilitas, Sales Growth Dan Leverage Terhadap Tax Avoidance. Prosiding Seminar Nasional Pakar, 11(2), 2–14.
Armstrong, C. S., Blouin, J. L., & Larcker, D. F. (2012). The incentives for tax planning. Journal of Accounting and Economics, 53(1–2), 391–411.
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The Separation of Ownership and Control and Corporate Tax Avoidance. Journal of Accounting & Economics, 56(2–3), 228–250.
Brugger, F., & Engebretsen, R. (2022). Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies. Review of International Political Economy, 29(1), 307–335. https://doi.org/10.1080/09692290.2020.1807386
Cao, Y., Hu, X., Lu, Y., & Su, J. (2020). Customer Concentration, Tax Collection Intensity, and Corporate Tax Avoidance. Emerging Markets Finance and Trade, 56(11), 2563–2593. https://doi.org/10.1080/1540496X.2019.1616544
Cen, L., Maydew, E. L., Zhang, L., & Zuo, L. (2017). Customer–Supplier relationships and corporate tax avoidance. Journal of Financial Economics, 123(2), 377–94.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than nonfamily firms? Journal of Financial Economics, 95(1), 41–61.
Choi, J. P., Furusawa, T., & Ishikawa, J. (2020). Transfer pricing regulation and tax competition. Journal of International Economics, 127, 103367. https://doi.org/10.1016/j.jinteco.2020.103367
Dang, V. C., & Tran, X. H. (2021). The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1953678
Falbo, T. D., & Firmansyah, A. (2018). Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak. Indonesian Journal of Accounting and Governance, 2(1), 1–28. https://doi.org/10.36766/ijag.v2i1.6
Gaertner, F. B. (2014). CEO after-tax compensation incentives and corporate tax avoidance. Contemporary Accounting Research, 31(4), 1077–1102.
Huang, H. H., Lobo, G. J., Wang, C., & Xie, H. (2016). Customer concentration and corporate tax avoidance. Journal of Banking and Finance, 72, 184–200.
Ismi, F., & Linda. (2016). Pengaruh Thin Capitalization, Return on Asset, dan Corporate Governance Pada Perusahaan Jakarta Islami Index (JII). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1).
Jensen, M. C., & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. Economics, Journal of Financial, 3, 305–360.
Jiang, Y., Zheng, H., & Wang, R. (2021). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: new evidence. The Accounting Review, 92(2), 101–122.
Khan, N., Abraham, O. O., Alex, A., Eluyela, D. F., & Odianonsen, I. F. (2022). Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2080898
Kholbadalov, U. (2012). Report information from proquest the relationship of corporate tax avoidance, cost of debt and institutional ownership: evidence from Malaysia. Atlantic Review of Economics, 2(5), 38–68.
Marsahala, Y. T. (2020). Pengaruh Profitabilitas dan Capital Intensity Terhadap Tax Avoidance: Kompetensi Dewan Komisaris Sebagai Variabel Pemoderasi. UPN Veteran Jakarta.
Martinez, A. L. (2017). Tax aggressiveness: a literature survey. Journal of Education and Research in Accounting, 11((special edition,6)), 104–121.
Mashiri, E., Dzomira, S., & Canicio, D. (2021). Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1907012
Masri, I., & Martani, D. (2012). Evaluation of “Determine; The OvuTest” as a device for identifying optimal time for conception. Fertility and Sterility, 47(4), 590–596.
McGuire, S., Wang, D., & Wilson, R. (2014). Dual class ownership and tax avoidance. The Accounting Review, 89(4), 1487–1516.
Meiriasari, V. (2017). Pengaruh Corporate Governance , Kepemilikan Keluarga , Kepemilikan Institusional Dan Ukuran Perusahaan ( Firm Size ) Terhadap Biaya Utang. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(01), 28–34.
Merle, R., Al-Gamrh, B., & Ahsan, T. (2019). Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1647918
Minh Ha, N., Phuong Trang, T. T., & Vuong, P. M. (2022). Relationship between tax avoidance and institutional ownership over business cost of debt. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2026005
Mocanu, M., Constantin, S. B., & Răileanu, V. (2021). Determinants of tax avoidance–evidence on profit tax-paying companies in Romania. Economic Research-Ekonomska Istrazivanja , 34(1), 2013–2033. https://doi.org/10.1080/1331677X.2020.1860794
Molina, C. (2005). Are firms underleveraged? An examination of the effect of leverage on default probabilities. The Journal of Finance, 60(3), 1427–1459.
Oats, L., & Tuck, P. (2019). Corporate tax avoidance: is tax transparency the solution? Accounting and Business Research, 49(5), 565–583. https://doi.org/10.1080/00014788.2019.1611726
Oktaviani, D., & Solikhah, B. (2019). Peran Kepemilikan Institusional Dalam Memoderasi Faktor-Faktor Yang Mempengaruhi Tax Avoidance. Akuntansi Dewantara, 3(2), 169–178. https://doi.org/10.26460/ad.v3i2.5285
Olivia, I., & Dwimulyani, S. (2019). Pengaruh Thin Capitalization dan Profitabilitas Terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar Ke 2: Sosial Dan Humaniora, 1–10.
Per Č Evi Ć, H., & Hladika, M. (2017). Application of transfer pricing methods in related companies in Croatia. Economic Research-Ekonomska Istrazivanja , 30(1), 611–628. https://doi.org/10.1080/1331677X.2017.1305779
Prasatya, R. E., Muyadi, J., & Suyanto. (2020). Karakter Eksekutif, Profitabilitas, Leverage dan Komisaris Independen Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Dan Perpajakan, 7(2), 153–162.
Rahmantio, I., Saifi, M., & Nurlaily, F. (2018). Pengaruh Debt to Equity Ratio, Return On Equity, Return On Asset dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Administrasi Bisnis, 57(1), 151–159.
Rego, S. (2003). Tax-Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research, 20, 805–833.
Richardson, G., Taylor, G., & Lanis, R. (2015). The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44, 44–53.
Sadjiarto, A., Mustofa, D. A., Putra, W. A., & Winston, W. (2019). Pengaruh Tax Avoidance terhadap Cost of Debt untuk Emiten BEI Tahun 2014-2017. Assets: Jurnal Akuntansi Dan Pendidikan, 8(1), 57. https://doi.org/10.25273/jap.v8i1.4190
Sari, D., Utama, S., Fitriany, & Rahayu, N. (2020). Transfer pricing practices and specific anti-avoidance rules in Asian developing countries. International Journal of Emerging Markets, 16(3), 492–516. https://doi.org/10.1108/IJOEM-10-2018-0541
Sebele-Mpofu, F., Mashiri, E., & Schwartz, S. C. (2021). An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1944007
Selistiaweni, S., Arieftiara, D., & Samin. (2020). Pengaruh Kepemilikan Keluarga, Financial Distress Dan Thin Capitalization Terhadap Penghindaran Pajak. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.
Setiawan, A., & Agustina, N. (2018). Pengaruh Thin Capitalization Dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Pembangunan, 4(1), 1–10.
Stiglingh, M., Smit, A. R., & Smit, A. (2022). The relationship between tax transparency and tax avoidance. South African Journal of Accounting Research, 36(1), 1–21. https://doi.org/10.1080/10291954.2020.1738072
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung:Alfabeta.
Susanti, E., Agussalim, & Silvera, D. L. (2021). The influence of transfer prices, leverage and sales growth on tax avoidance on property and real estate sub sector companies listed on the indonesia stock exchange in year 2016-2018. Pareso Jurnal, 3(4), 843–858.
Taylor, G., & Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. The International Journal of Accounting, 47(4), 469–496.
Utami, R. P., & Syafiqurrahman, M. (2018). Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance. InFestasi, 13(2), 380.
Wang, J., & Mao, N. (2021). Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance. Accounting Forum, 45(4), 363–388. https://doi.org/10.1080/01559982.2021.1922187
Xia, C., Cao, C., & Chan, K. C. (2017). Social trust environment and firm tax avoidance: Evidence from China. North American Journal of Economics and Finance, 42, 374–392. https://doi.org/10.1016/j.najef.2017.07.013
Afifah, S. N., & Prastiwi, D. (2019). Pengaruh Thin Capitalization Terhadap Penghindaran Pajak. AKUNESA: Jurnal Akuntansi Unesa, 7(3).
Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001
Altman, E. I., Iwanicz-Drozdowska, M., Laitinen, E. K., & Suvas, A. (2017). Financial distress prediction in an international context: A review and empirical analysis of Altman’s Z-score model. Journal of International Financial Management & Accounting, 28(2), 131–171.
Aprianto, M., & Dwimulyani, S. (2019). Pengaruh Profitabilitas, Sales Growth Dan Leverage Terhadap Tax Avoidance. Prosiding Seminar Nasional Pakar, 11(2), 2–14.
Armstrong, C. S., Blouin, J. L., & Larcker, D. F. (2012). The incentives for tax planning. Journal of Accounting and Economics, 53(1–2), 391–411.
Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The Separation of Ownership and Control and Corporate Tax Avoidance. Journal of Accounting & Economics, 56(2–3), 228–250.
Brugger, F., & Engebretsen, R. (2022). Defenders of the status quo: making sense of the international discourse on transfer pricing methodologies. Review of International Political Economy, 29(1), 307–335. https://doi.org/10.1080/09692290.2020.1807386
Cao, Y., Hu, X., Lu, Y., & Su, J. (2020). Customer Concentration, Tax Collection Intensity, and Corporate Tax Avoidance. Emerging Markets Finance and Trade, 56(11), 2563–2593. https://doi.org/10.1080/1540496X.2019.1616544
Cen, L., Maydew, E. L., Zhang, L., & Zuo, L. (2017). Customer–Supplier relationships and corporate tax avoidance. Journal of Financial Economics, 123(2), 377–94.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than nonfamily firms? Journal of Financial Economics, 95(1), 41–61.
Choi, J. P., Furusawa, T., & Ishikawa, J. (2020). Transfer pricing regulation and tax competition. Journal of International Economics, 127, 103367. https://doi.org/10.1016/j.jinteco.2020.103367
Dang, V. C., & Tran, X. H. (2021). The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1953678
Falbo, T. D., & Firmansyah, A. (2018). Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak. Indonesian Journal of Accounting and Governance, 2(1), 1–28. https://doi.org/10.36766/ijag.v2i1.6
Gaertner, F. B. (2014). CEO after-tax compensation incentives and corporate tax avoidance. Contemporary Accounting Research, 31(4), 1077–1102.
Huang, H. H., Lobo, G. J., Wang, C., & Xie, H. (2016). Customer concentration and corporate tax avoidance. Journal of Banking and Finance, 72, 184–200.
Ismi, F., & Linda. (2016). Pengaruh Thin Capitalization, Return on Asset, dan Corporate Governance Pada Perusahaan Jakarta Islami Index (JII). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1).
Jensen, M. C., & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs, and ownership structure. Economics, Journal of Financial, 3, 305–360.
Jiang, Y., Zheng, H., & Wang, R. (2021). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: new evidence. The Accounting Review, 92(2), 101–122.
Khan, N., Abraham, O. O., Alex, A., Eluyela, D. F., & Odianonsen, I. F. (2022). Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2080898
Kholbadalov, U. (2012). Report information from proquest the relationship of corporate tax avoidance, cost of debt and institutional ownership: evidence from Malaysia. Atlantic Review of Economics, 2(5), 38–68.
Marsahala, Y. T. (2020). Pengaruh Profitabilitas dan Capital Intensity Terhadap Tax Avoidance: Kompetensi Dewan Komisaris Sebagai Variabel Pemoderasi. UPN Veteran Jakarta.
Martinez, A. L. (2017). Tax aggressiveness: a literature survey. Journal of Education and Research in Accounting, 11((special edition,6)), 104–121.
Mashiri, E., Dzomira, S., & Canicio, D. (2021). Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1907012
Masri, I., & Martani, D. (2012). Evaluation of “Determine; The OvuTest” as a device for identifying optimal time for conception. Fertility and Sterility, 47(4), 590–596.
McGuire, S., Wang, D., & Wilson, R. (2014). Dual class ownership and tax avoidance. The Accounting Review, 89(4), 1487–1516.
Meiriasari, V. (2017). Pengaruh Corporate Governance , Kepemilikan Keluarga , Kepemilikan Institusional Dan Ukuran Perusahaan ( Firm Size ) Terhadap Biaya Utang. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(01), 28–34.
Merle, R., Al-Gamrh, B., & Ahsan, T. (2019). Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1647918
Minh Ha, N., Phuong Trang, T. T., & Vuong, P. M. (2022). Relationship between tax avoidance and institutional ownership over business cost of debt. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2026005
Mocanu, M., Constantin, S. B., & Răileanu, V. (2021). Determinants of tax avoidance–evidence on profit tax-paying companies in Romania. Economic Research-Ekonomska Istrazivanja , 34(1), 2013–2033. https://doi.org/10.1080/1331677X.2020.1860794
Molina, C. (2005). Are firms underleveraged? An examination of the effect of leverage on default probabilities. The Journal of Finance, 60(3), 1427–1459.
Oats, L., & Tuck, P. (2019). Corporate tax avoidance: is tax transparency the solution? Accounting and Business Research, 49(5), 565–583. https://doi.org/10.1080/00014788.2019.1611726
Oktaviani, D., & Solikhah, B. (2019). Peran Kepemilikan Institusional Dalam Memoderasi Faktor-Faktor Yang Mempengaruhi Tax Avoidance. Akuntansi Dewantara, 3(2), 169–178. https://doi.org/10.26460/ad.v3i2.5285
Olivia, I., & Dwimulyani, S. (2019). Pengaruh Thin Capitalization dan Profitabilitas Terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar Ke 2: Sosial Dan Humaniora, 1–10.
Per Č Evi Ć, H., & Hladika, M. (2017). Application of transfer pricing methods in related companies in Croatia. Economic Research-Ekonomska Istrazivanja , 30(1), 611–628. https://doi.org/10.1080/1331677X.2017.1305779
Prasatya, R. E., Muyadi, J., & Suyanto. (2020). Karakter Eksekutif, Profitabilitas, Leverage dan Komisaris Independen Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Dan Perpajakan, 7(2), 153–162.
Rahmantio, I., Saifi, M., & Nurlaily, F. (2018). Pengaruh Debt to Equity Ratio, Return On Equity, Return On Asset dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Administrasi Bisnis, 57(1), 151–159.
Rego, S. (2003). Tax-Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research, 20, 805–833.
Richardson, G., Taylor, G., & Lanis, R. (2015). The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44, 44–53.
Sadjiarto, A., Mustofa, D. A., Putra, W. A., & Winston, W. (2019). Pengaruh Tax Avoidance terhadap Cost of Debt untuk Emiten BEI Tahun 2014-2017. Assets: Jurnal Akuntansi Dan Pendidikan, 8(1), 57. https://doi.org/10.25273/jap.v8i1.4190
Sari, D., Utama, S., Fitriany, & Rahayu, N. (2020). Transfer pricing practices and specific anti-avoidance rules in Asian developing countries. International Journal of Emerging Markets, 16(3), 492–516. https://doi.org/10.1108/IJOEM-10-2018-0541
Sebele-Mpofu, F., Mashiri, E., & Schwartz, S. C. (2021). An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1944007
Selistiaweni, S., Arieftiara, D., & Samin. (2020). Pengaruh Kepemilikan Keluarga, Financial Distress Dan Thin Capitalization Terhadap Penghindaran Pajak. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.
Setiawan, A., & Agustina, N. (2018). Pengaruh Thin Capitalization Dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Pembangunan, 4(1), 1–10.
Stiglingh, M., Smit, A. R., & Smit, A. (2022). The relationship between tax transparency and tax avoidance. South African Journal of Accounting Research, 36(1), 1–21. https://doi.org/10.1080/10291954.2020.1738072
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung:Alfabeta.
Susanti, E., Agussalim, & Silvera, D. L. (2021). The influence of transfer prices, leverage and sales growth on tax avoidance on property and real estate sub sector companies listed on the indonesia stock exchange in year 2016-2018. Pareso Jurnal, 3(4), 843–858.
Taylor, G., & Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. The International Journal of Accounting, 47(4), 469–496.
Utami, R. P., & Syafiqurrahman, M. (2018). Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance. InFestasi, 13(2), 380.
Wang, J., & Mao, N. (2021). Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance. Accounting Forum, 45(4), 363–388. https://doi.org/10.1080/01559982.2021.1922187
Xia, C., Cao, C., & Chan, K. C. (2017). Social trust environment and firm tax avoidance: Evidence from China. North American Journal of Economics and Finance, 42, 374–392. https://doi.org/10.1016/j.najef.2017.07.013
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2024-01-03
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