Ilham Ramadhan and Vania Rakhmadhani (2026) “Pengaruh Likuiditas dan Thin Capitalization terhadap Agresivitas Pajak Perusahaan Semen dan Beton periode 2020–2024 ”, Review of Accounting and Business, 5(2), pp. 101–120. doi: 10.52250/reas.v5i2.1085.