“Sales Growth As a Moderating Variable: The Effect of Capital Intensity and Financial Distress on Tax Aggressiveness”. JRAP (Jurnal Riset Akuntansi dan Perpajakan) 12, no. 2 (December 31, 2025): 115–126. Accessed September 29, 2026. https://journal.univpancasila.ac.id/index.php/jrap/article/view/9122.