SETIA ANDREW NUGRAHA MARPAUNG; RINO TAM CAHYADI. The Effect of Financial Distress and Corporate Social Responsibility on Tax Aggressiveness with Independent Commissioners as Moderating Variables. Journal of Creative Power and Ambition (JCPA), [S. l.], v. 4, n. 2, p. 388–404, 2026. DOI: 10.70610/jcpa.1618. Disponível em: https://edujavare.com/index.php/jcpa/article/view/1618. Acesso em: 14 nov. 2026.