SEFTIA RIYANI; ADHITYA PUTRI PRATIWI. The Effect of Tax Avoidance on Investment Efficiency: The Role of CFO Certification as Moderating Variable. Jurnal Akuntansi dan Perpajakan, [S. l.], v. 12, n. 1, p. 84–97, 2026. DOI: 10.26905/ap.v12i1.17575. Disponível em: https://jurnal.unmer.ac.id/index.php/ap/article/view/17575. Acesso em: 11 sep. 2026.