Fuadah, L. L., & Kalsum, U. (2021). The Impact of Corporate Social Responsibility on Firm Value: The Role of Tax Aggressiveness in Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 209–216. DOI: https://doi.org/10.13106/jafeb.2021.vol8.no3.0209 .

Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639–659. DOI: https://doi.org/10.1108/JFRA-10-2019-0133 .

Montenegro, T. M. (2021). Tax evasion, corporate social responsibility and national governance: a country-level study. Sustainability (Switzerland), 13(20). DOI: https://doi.org/10.3390/su132011166 .

Gillan, S. L., Koch, A., & Starks, L. T. (2021). Firms and social responsibility: A review of ESG and CSR research in corporate finance. Journal of Corporate Finance, 66. DOI: https://doi.org/10.1016/j.jcorpfin.2021.101889 .

Deng, X., Li, W., & Ren, X. (2023). More sustainable, more productive: Evidence from ESG ratings and total factor productivity among listed Chinese firms. Finance Research Letters, 51. DOI: https://doi.org/10.1016/j.frl.2022.103439 .

Tamimi, N., & Sebastianelli, R. (2017). Transparency among S&P 500 companies: an analysis of ESG disclosure scores. Management Decision, 55(8), 1660–1680. DOI: https://doi.org/10.1108/MD-01-2017-0018 .

Yoon, B. H., Lee, J. H., & Cho, J. H. (2021). The effect of esg performance on tax avoidance—evidence from korea. Sustainability (Switzerland), 13(12). DOI: https://doi.org/10.3390/su13126729 .

Chouaibi, J., Rossi, M., & Abdessamed, N. (2022). The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context. Competitiveness Review, 32(3), 326–349. DOI: https://doi.org/10.1108/CR-04-2021-0062 .

Mohanadas, N. D., Abdullah Salim, A. S., & Pheng, L. K. (2020). CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy. Social Responsibility Journal, 16(5), 597–612. DOI: https://doi.org/10.1108/SRJ-01-2019-0021 .

Gunawan, N. S. S., Meutia, I., & Yusnaini, Y. (2019). Pengaruh Pengungkapan Corporate Social Responsibility dan Leverage terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Utama Dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 12(2), 125–144. DOI: https://doi.org/10.29259/ja.v12i2.9313 .

Aabo, T., & Giorici, I. C. (2023). Do female CEOs matter for ESG scores? Global Finance Journal, 56. DOI: https://doi.org/10.1016/j.gfj.2022.100722 .

Romano, M., Cirillo, A., Favino, C., & Netti, A. (2020). ESG (Environmental, social and governance) performance and board gender diversity: The moderating role of CEO duality. Sustainability (Switzerland), 12(21), 1–16. DOI: https://doi.org/10.3390/su12219298 .

Jarboui, A., Kachouri Ben Saad, M., & Riguen, R. (2020). Tax avoidance: do board gender diversity and sustainability performance make a difference? Journal of Financial Crime, 27(4), 1389–1408. DOI: https://doi.org/10.1108/JFC-09-2019-0122 .

Salhi, B., Riguen, R., Kachouri, M., & Jarboui, A. (2020). The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law. Social Responsibility Journal, 16(8), 1149–1168. DOI: https://doi.org/10.1108/SRJ-04-2019-0125 .

Nugroho, R. P., Sutrisno, S. T., & Mardiati, E. (2020). The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable. International Journal of Research in Business and Social Science (2147- 4478), 9(7), 167–176. DOI: https://doi.org/10.20525/ijrbs.v9i7.965 .

Dang, V. C., & Tran, X. H. (2021). The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies. Cogent Business and Management, 8(1). DOI: https://doi.org/10.1080/23311975.2021.1953678 .

Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance. Cogent Business and Management, 10(1). DOI: https://doi.org/10.1080/23311975.2023.2167550 .

García, C. J., & Herrero, B. (2021). Female directors, capital structure, and financial distress. Journal of Business Research, 136, 592–601. DOI: https://doi.org/10.1016/j.jbusres.2021.07.061 .

Zhong, J., & Wang, Z. (2022). Artificial intelligence techniques for financial distress prediction. AIMS Mathematics, 7(12), 20891–20908. DOI: https://doi.org/10.3934/math.20221145 .

Wang, Z.-J., & Deng, X.-L. (2006). Corporate Governance and Financial Distress: Evidence from Chinese Listed Companies. The Chinese Economy, 39(5), 5–27. DOI: https://doi.org/10.2753/ces1097-1475390501 .

Ningwati, G., Septiyanti, R., & Desriani, N. (2022). Pengaruh Environment, Social and Governance Disclosure terhadap Kinerja Perusahaan. Goodwood Akuntansi Dan Auditing Reviu, 1(1), 67–78. DOI: https://doi.org/10.35912/gaar.v1i1.1500 .

Dinh, D. V., Powell, R. J., & Vo, D. H. (2021). Forecasting corporate financial distress in the Southeast Asian countries: A market-based approach. Journal of Asian Economics, 74. DOI: https://doi.org/10.1016/j.asieco.2021.101293 .

Subhan, Moh. (2020). Dasar-Dasar Pemikiran Ekonomi Islam. Al Iqtishod: Jurnal Pemikiran Dan Penelitian Ekonomi Islam, 8(2), 81–90. DOI: https://doi.org/10.37812/aliqtishod.v8i2.159 .

Wustqa, D. U., Listyani, E., Subekti, R., Kusumawati, R., Susanti, M., & Kismiantini, K. (2018). Analisis Data Multivariat Dengan Program R. Jurnal Pengabdian Masyarakat MIPA Dan Pendidikan MIPA, 2(2), 83–86. DOI: https://doi.org/10.21831/jpmmp.v2i2.21913 .