Felecia and Armin Rahmansyah Nasution, “The Effect of Debt to Equity Ratio and Tax Avoidance on Firm Value in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock”, OJES, vol. 2, no. 1, pp. 1–8, Mar. 2023, doi: 10.61730/ojes.v2i1.22.