Khairunnisa, Salsabila, Memed Sueb, and Agus Puji Priyono. 2026. “ESG Score and Carbon Intensity in ASEAN High-Emission Sectors: Implications for Tax Aggressiveness”. Dinasti International Journal of Economics, Finance & Accounting 7 (3):2581-87. https://doi.org/10.38035/dijefa.v7i3.7299.