SASMITA, D.; HELNY, H.; RAHMA, A. A. Pengaruh Agresivitas Pajak, Komite Audit dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure: Dimoderasi oleh Profitabilitas. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 2, p. 1471-1479, 2025. DOI: 10.33395/owner.v9i2.2691. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2691. Acesso em: 18 apr. 2026.