Mariasi Octavia Dewi, & I Ketut Wenten. (2026). FIRM SIZE AND DEBT AS DETERMINANTS OF TAX AGGRESSIVENESS: THE MODERATING EFFECT OF DIVIDEND POLICY. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 4(5), 2708–2724. https://doi.org/10.61990/ijamesc.v4i5.931