Kajian Ekonomi dan Akuntansi Terapan
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Pengaruh Corporate Social Responsibility, Kepemilikan Institusional, dan Profitabilitas terhadap Agresivitas Pajak: Systematic Literature Review
Tax aggressiveness remains a structural issue burdening state revenue, with corporate social responsibility (CSR), institutional ownership, and profitability as the three most frequently tested corporate determinants, yet rarely synthesized together. This study aims to systematically synthesize empi
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