Mutia Febrina Sari, Eli Febriani and Ferdi Prayoga (2026) “Determinants of Tax Avoidance in Family Firms: The Influence of Next-Generation Ownership and Audit Committee Quality”, Perspectives on Advanced New Generations of Global and Local Economic Horizons, 2(2), pp. 85–104. doi: 10.69855/panggaleh.v2i2.829.