Jaenal, Herawati, and Yunita Fitria. “THE EFFECT OF DEBT LEVEL, EARNINGS MANAGEMENT, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS”. ACCRUALS (Accounting Research Journal of Sutaatmadja), vol. 9, no. 01, Apr. 2025, doi:10.35310/accruals.v9i01.1416.