Lindeawati, Putri, and Januar Pambudi. “Tax Intensity, Intellectual Capital, and Independent Commissioners on Sustainability Reporting Moderated by Company Size (in Non-Cyclicals Consumer Companies Listed on the IDX 2019-2023)”. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 8, no. 1 (August 2, 2025): 8915-8930. Accessed October 12, 2026. https://e-journal.uac.ac.id/index.php/iijse/article/view/7493.