Mohamad Zulman Hakim, et al. “THE DUAL PATHWAY TO TAX STRATEGY: FIRM SIZE AND PROFITABILITY IN TRANSPORTATION AND LOGISTICS SECTOR”. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), vol. 4, no. 5, Oct. 2026, pp. 2725-48, doi:10.61990/ijamesc.v4i5.929.