“PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, LEVERAGE, INTENSITAS MODAL DAN CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)”, jopt, vol. 16, no. 2, hlm. 47–59, Nov 2019, Diakses: Okt 04, 2026. Tersedia pada: https://jurnal.stieieu.ac.id/index.php/opt/article/view/98