Putra, N.P.I.B.L. et al. 2026. The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024). Dinasti International Journal of Economics, Finance & Accounting. 7, 3 (Aug. 2026), 2056–2069. DOI:https://doi.org/10.38035/dijefa.v7i3.7068.