ARIFUDDIN, Muhammad Afdhal; MIRA, Mira; MASRULLAH, Masrullah. Pengaruh Leverage dan Pengungkapan Environmental Social Governance terhadap Tax Avoidance di Perusahaan Manufaktur di BEI : Studi Empiris pada Perusahaan Manufaktur BEI Periode 2020–2022. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 5, n. 2, p. 25772–25783, 2026. DOI: 10.31004/riggs.v5i2.8669. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/8669. Acesso em: 31 aug. 2026.