Amelia, Y. ., Rizal, M. ., & Qalbia, F. (2025). The Unintended Effects of Director and Officer Liability Protection on Corporate Tax Avoidance: A Review of the Literature. International Journal of Management, Accounting &Amp; Finance (KBIJMAF), 2(2), 34–50. https://doi.org/10.70142/kbijmaf.v2i2.292