Nurrahman, Nafal Thorfi, and Cris Kuntadi. “Factors Influencing Tax Aggressiveness: Liquidity, Leverage, Earnings Management, Independent Commissioner, Company Size”. Gema Wiralodra 14, no. 2 (August 16, 2023): 969–973. Accessed September 24, 2025. https://gemawiralodra.unwir.ac.id/index.php/gemawiralodra/article/view/523.