Aman, D. F., and N. P. M. Agung Durya. “Factors Affecting Tax Aggressiveness in Manufacturing Companies in The Consumer Goods Industry Subsector”. International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET), vol. 1, no. 3, June 2022, pp. 237-49, http://journal.sinergicendikia.com/index.php/ijeset/article/view/211.