Arifuddin, Muhammad Afdhal, Mira Mira, and Masrullah Masrullah. 2026. “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 5 (2):25772-83. https://doi.org/10.31004/riggs.v5i2.8669.