Agresivitas Pajak Bat Algorithm Biogas Capital Intensity Digester External Factors Fraud Government Internal Control Internal Factors Komisaris Independen Komite Audit dan Corporate Social Responsibility Managerial Performance Moderating Variable Overshoot Penghematan energi Power System Stabilizer Profitabilitas Risk Management Rumah cerdas Settling Time Sistim kendali Speed Strategy Formulation Strategy Implementation Tax Avoidance Tax Sanctions Taxpayer Awareness Taxpayer Compliance The Understanding of Taxation Ukuran Perusahaan Water Hyacinth