Abdillah Daim, A. R., Srikalimah, and M. A. Niam. “Profitability, PPN PMSE Exposure, and Tax Avoidance: The Moderating Role of ESG Disclosure”. Jurnal Manajemen, vol. 17, no. 2, June 2026, pp. 360-75, doi:10.32832/jm-uika.v17i2.22157.