AHMAD BUKHORI MUSLIM; BENNY OKTAVIANO; IMMANUEL SETIAWAN SILITONGA. ESG Disclosure and Tax Aggressiveness under Regulatory Pressure: Empirical Evidence from IDX Companies. Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi, [S. l.], v. 4, n. 2, p. 277–286, 2026. DOI: 10.61132/anggaran.v4i2.2488. Disponível em: https://journal.areai.or.id/index.php/anggaran/article/view/2488. Acesso em: 2 oct. 2026.