Hakim, N. F., & Kurnia. (2026). ESG, Profitability and Leverage on Tax Aggressiveness: The Moderating Role of Firm Size in IDX-Listed Firms, 2020-2024 . Ilomata International Journal of Tax and Accounting, 7(3), 1–10. https://doi.org/10.61194/ijtc.v7i3.2593