Wulandari, Indah, Nella Yantiana, and Gita Desyana. “Effective Tax Rate Dynamics: Evidence from Sales Growth, Profitability, Firm Size, Leverage and Capital Intensity”. Journal of Accounting and Finance Management 7, no. 4 (October 13, 2026): 1528–1538. Accessed October 17, 2026. https://www.dinastires.org/JAFM/article/view/3877.