Influence of Cost Structure and Operational Efficiency on Tax Avoidance Behavior in Food and Beverage MSMEs. Center of Economic Students Journal, [S. l.], v. 9, n. 3, p. 602–621, 2026. DOI: 10.56750/cesjv9i3.1883. Disponível em: https://jurnal.fe.umi.ac.id/index.php/CSEJ/article/view/1883. Acesso em: 25 oct. 2026.