Brian Fatahillah and Enan Trivansyah Sastri, “PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK”, JIIC, vol. 2, no. 10, pp. 17110–17123, Oct. 2025, Accessed: Oct. 16, 2026. [Online]. Available: https://jicnusantara.com/index.php/jiic/article/view/5192