RACHMAD DWI RIYANTO; PUTRA, Yananto Mihadi. The Effect of Firm Size, Profitability, and Leverage on Effective Tax Rate: Evidence from Consumer Goods Manufacturing Firms Listed on the Indonesia Stock Exchange (2021–2024). Business, Management & Accounting Journal (BISMA), Jakarta, ID, v. 3, n. 1, p. 51–61, 2026. DOI: 10.70550/bisma.v3i1.127. Disponível em: https://ejournal.bacadulu.net/index.php/bisma/article/view/127.. Acesso em: 24 aug. 2026.