Rachmad Dwi Riyanto, and Yananto Mihadi Putra. “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) 3, no. 1 (March 22, 2026): 51–61. Accessed August 24, 2026. https://ejournal.bacadulu.net/index.php/bisma/article/view/127.