Lutfia, Alya, Salsabila Salsabila, Sri Dwita Girsang, Elva Dewi Febriyani, and Dwi Alditia Aryanda. “Pengaruh Intensitas Modal Dan Komisaris Independen Terhadap Agresivitas Pajak”. Journal of Management Accounting, Tax and Production 1, no. 2 (December 1, 2023): 182–189. Accessed May 24, 2026. https://rayyanjurnal.com/index.php/mantap/article/view/1450.