PAWESTRI, A. SUBSTITUTIVE VERSUS COMPLEMENTARY RELATIONSHIP BETWEEN ESG AND TAX AVOIDANCE: A SYSTEMATIC LITERATURE REVIEW (2016–2025). LAND JOURNAL, [S. l.], v. 7, n. 2, p. 417-434, 2026. DOI: 10.47491/landjournal.v7i2.4818. Disponível em: https://ejurnal.ulbi.ac.id/index.php/jurnalland/article/view/4818. Acesso em: 1 aug. 2026.