Guardians or Accomplices? Institutional Ownership and Corporate Tax Avoidance: A Meta-Analysis. Jurnal Akuntansi dan Keuangan, [S. l.], v. 28, n. 1, p. 74–88, 2026. DOI: 10.9744/jak.28.1.74-88. Disponível em: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/32363. Acesso em: 6 jun. 2026.