Setiawan, Vita Tesalonika, and Merry Susanti Ang. “Corporate Governance and Ownership Structure As Determinant of Tax Aggressiveness: Evidence from Indonesia”. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 4, no. 2 (October 26, 2026): 4437–4447. Accessed October 28, 2026. https://jibema.murisedu.id/index.php/JIBEMA/article/view/850.