ROSMARYAM, R.; MURSALIM, M.; TJAN, J. S. Kinerja Environmental, Social, dan Governance (ESG) dan Penghindaran Pajak: Peran Moderasi Kualitas Institusi di ASEAN. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1775-1792, 2026. DOI: 10.33395/owner.v10i2.3320. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3320. Acesso em: 30 apr. 2026.