CARBON EMISSION DISCLOSURE AND TAX MITIGATION AS DETERMINANTS OF FIRM VALUE: THE MODERATING EFFECT OF ESG DISCLOSURE ON ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024). Ar-Rasyid [Internet]. 2026 Aug. 9 [cited 2026 Aug. 17];2(8):94-109. Available from: https://e-journal.sahariset.com/index.php/ar-rasyid/article/view/467