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Seftia Riyani, Adhitya Putri Pratiwi. The Effect of Tax Avoidance on Investment Efficiency: The Role of CFO Certification as Moderating Variable. J. Akun. Perp. [Internet]. 2026 Mar. 31 [cited 2026 Sep. 11];12(1):84-97. Available from: https://jurnal.unmer.ac.id/index.php/ap/article/view/17575