Manuel , David, Sandi Sandi, Amrie Firmansyah, and Estralita Trisnawati. “Manajemen Laba, Leverage Dan Penghindaran Pajak: Peran Moderasi Tanggung Jawab Sosial Perusahaan”. JURNAL PAJAK INDONESIA (Indonesian Tax Review) 6, no. 2S (December 13, 2022): 550–560. Accessed March 1, 2026. https://jurnal.pknstan.ac.id/index.php/JPI/article/view/1832.