MARIASI OCTAVIA DEWI; I KETUT WENTEN. 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), [S. l.], v. 4, n. 5, p. 2708–2724, 2026. DOI: 10.61990/ijamesc.v4i5.931. Disponível em: https://ijamesc.com/index.php/go/article/view/931. Acesso em: 1 nov. 2026.