Malik, D.I.A.A. and Rachmat, R.A.H. 2023. The effect of institutional and managerial ownership on tax avoidance: an empirical study of coal subsector mining companies listed on the Indonesian stock exchange for the 2017-2021 period. Gema Wiralodra. 14, 2 (Jul. 2023), 755–765. DOI:https://doi.org/10.31943/gw.v14i2.486.