SULISTYOWATI, C. N. A. Pengaruh Dewan Komisaris Independen, Komite Audit dan Kualitas Audit Terhadap Agresivitas Pajak. Surplus: Jurnal Ekonomi dan Bisnis, [S. l.], v. 2, n. 1, p. 101–115, 2023. DOI: 10.71456/sur.v2i1.667. Disponível em: https://yptb.org/index.php/sur/article/view/667. Acesso em: 2 feb. 2026.