PUTRA, Ni Putu Indah Budi Lestari; WERASTUTI, Desak Nyoman Sri; ADIPUTRA, I Made Pradana. 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, [S. l.], v. 7, n. 3, p. 2056–2069, 2026. DOI: 10.38035/dijefa.v7i3.7068. Disponível em: https://www.dinastipub.org/DIJEFA/article/view/7068. Acesso em: 7 aug. 2026.