Wijoyo, Amin, Steven Imanuel, Bryan Goodwin, and Steven Wiryajaya. “The Effects of Hedging, Leverage, Profitability, Liquidity, and Capital Intensity on Tax Aggressiveness Moderated by Company Size”. Jurnal Ilmiah Akuntansi Kesatuan 13, no. 5 (October 29, 2025): 1153–1164. Accessed June 4, 2026. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4126.