SARI, PUTRI AYU DEVITA; MACHMUDDAH, Zaky. The Effect of Environmental, Social, and Governance (ESG) Disclosure on Tax Avoidance: Firm Size as a Moderating Variable. Journal of Applied Accounting and Taxation, [S. l.], v. 11, n. 1, p. 158–169, 2026. DOI: 10.30871/jaat.v11i1.12086. Disponível em: https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/12086. Acesso em: 14 sep. 2026.