HAJRIATI, T.; RAHMAN, A. F.; RUSYDI , M. K. . The Effect of Financial Constraints and Political Connections on Tax Aggressiveness with ESG Disclosure as a Moderating Variable. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 7, n. 2, p. 895–906, 2024. DOI: 10.57178/atestasi.v7i2.823. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/823. Acesso em: 15 jul. 2025.