Umam, Mochamad Febri Sayidil. “Determinants of the Effective Tax Rate: A Study on Food and Beverage Companies”. Finance and Business Management Journal 2, no. 2 (December 27, 2024): 67–77. Accessed April 27, 2025. https://ejournal.unma.ac.id/index.php/fbmj/article/view/11523.