Carolina, Verani, and O Oktavianti. “The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk”. Riset Akuntansi dan Keuangan Indonesia 6, no. 3 (December 1, 2021): 310–318. Accessed March 19, 2026. https://journals2.ums.ac.id/reaksi/article/view/9683.