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THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH INDEPENDENT COMMISSIONERS AS A MODERATING VARIABLE. JAE [Internet]. 2024 Nov. 26 [cited 2025 Apr. 3];9(3):80-9. Available from: https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/23467