RAMADHAN, M. A.; MAHEKSA , T. M. .; FIRMANSYAH, A. Tax Avoidance Behavior And Tax Aggressiveness Of Energy Sector Companies Before And After Implementation Of The Voluntary Disclosure Program. Jurnal Pajak dan Keuangan Negara (PKN), [S. l.], v. 4, n. 2, p. 454–461, 2023. DOI: 10.31092/jpkn.v4i2.1985. Disponível em: https://jurnal.pknstan.ac.id/index.php/pkn/article/view/1985. Acesso em: 26 feb. 2026.