BOARD OF COMMISSIONERS’ EFFECTIVENESS, AUDIT COMMITTEE EFFECTIVENESS, AND ACCOUNTING CONSERVATISM: DO THEY INFLUENCE TAX AVOIDANCE?. JAT : Journal Of Accounting and Tax , [S. l.], v. 4, n. 1, p. 27–43, 2025. DOI: 10.36563/jat.v4i1.1570. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/1570. Acesso em: 14 oct. 2025.