Fitriani, Riski Ayu, and Menik Indrati. “The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness With Debt Levels As a Moderating Variable”. Ilomata International Journal of Tax and Accounting, vol. 4, no. 2, Apr. 2023, pp. 145-63, doi:10.52728/ijtc.v4i2.678.