“Moderating Role of CSR Disclosure on the Relationship Between Financial Constraints, Leverage, and Tax Aggressiveness ”, E-Jurnal Akuntansi, vol. 35, no. 2, Mar. 2026, Accessed: Jun. 29, 2026. [Online]. Available: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4678