Yudhistira Ardana, Fikri Rizki Utama, and Etty Puji Lestari. 2025. “Factors Influencing Tax Aggressiveness in Manufacturing Companies in Indonesia: An Analysis of Corporate Social Responsibility, Leverage, and the Moderating Role of Good Corporate Governance”. Jurnal AKSI (Akuntansi Dan Sistem Informasi) 10 (2). https://doi.org/10.32486/aksi.v10i2.898.