SUGIHYANTY, E.; WIJAYANTI, D. Pengaruh Intensitas Modal, Komisaris Independen Dan Return On Asset Terhadap Agresivitas Pajak Pada Perusahaan Food And Beverages . JURNAL BISNIS DAN AKUNTANSI UNSURYA, [S. l.], v. 10, n. 2, p. 255–261, 2025. DOI: 10.35968/jbau.v10i2.1532. Disponível em: https://journal.universitassuryadarma.ac.id/index.php/jbau/article/view/1532. Acesso em: 18 oct. 2025.