BERNHARD, C. T.; VENY, V. Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 8, n. 1, p. 163-185, 2024. DOI: 10.33395/owner.v8i1.1813. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1813. Acesso em: 22 apr. 2026.