“PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, LEVERAGE, INTENSITAS MODAL DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)” (2019) Jurnal Optimal, 16(2), hlm. 47–59. Tersedia pada: https://jurnal.stieieu.ac.id/index.php/opt/article/view/98 (Diakses: 4 Oktober 2026).