Ahmad Bukhori Muslim et al. 2026. ESG Disclosure and Tax Aggressiveness under Regulatory Pressure: Empirical Evidence from IDX Companies. Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi. 4, 2 (Jun. 2026), 277–286. DOI:https://doi.org/10.61132/anggaran.v4i2.2488.