Ayu Iga Wekasih, Imarotus Suaidah, and F Fauziyah, “The Role of Corporate Transparency in Moderating the Influence of Tax Planning and Tax Avoidance on Company Value in Energy Sector Companies Listed on the Indonesia Stock Exchange in 2022-2024”, al. kharaj. j. islam. econ. bus., vol. 8, no. 2, Apr. 2026.