Emelia Elisa Stefanny, and Dedi Haryadi. “Pengaruh Intensitas Modal, Leverage Dan Komisaris Independen Terhadap Agresivitas Pajak ”. ARBITRASE: Journal of Economics and Accounting 6, no. 2 (November 15, 2025): 439-447. Accessed June 17, 2026. https://mail.djournals.com/arbitrase/article/view/2664.