Triwahyuningtyas, Dyah Ajeng, and Hesty Erviani Zulaecha. 2025. “Pengaruh ESG Performance, Auditor Characteristics, Dan Management Incentives Terhadap Tax Avoidance Dengan Profitability Sebagai Variabel Moderasi”. RIGGS: Journal of Artificial Intelligence and Digital Business 4 (2):6971-80. https://doi.org/10.31004/riggs.v4i2.1832.