Sales Growth as a Moderating Variable: The Effect of Capital Intensity and Financial Distress on Tax Aggressiveness. JRAP (Jurnal Riset Akuntansi dan Perpajakan), [S. l.], v. 12, n. 2, p. 115–126, 2025. DOI: 10.65179/jrap.2025.9122. Disponível em: https://journal.univpancasila.ac.id/index.php/jrap/article/view/9122. Acesso em: 29 sep. 2026.