SEPTIANINGRUM NISA; PANCAWATI HARDININGSIH. Dinamika Agresivitas Pajak: Pengaruh Leverage, Likuiditas, Intensitas Modal, dan Peran Moderasi Corporate Governance Perception Index (CGPI). El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 6, n. 5, p. 1526 –, 2025. DOI: 10.47467/elmal.v6i5.7163. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/7163. Acesso em: 8 may. 2026.