Widiastutik, R.N. et al. 2026. How ESG Disclosure and Digital Transformation Can Reduce Tax Avoidance? The Role of Firm Size as a Moderator in Indonesian. International Journal of Management and Business Intelligence. 4, 1 (Feb. 2026), 43–56. DOI:https://doi.org/10.59890/ijmbi.v4i1.314.