Syahrani, A. I., & Oktavianna, R. (2026). Pengaruh Sales Growth, Komisaris Independen, dan Capital Intensity Terhadap Agresivitas Pajak. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(1), 2255–2263. https://doi.org/10.31004/riggs.v5i1.6533