ARDIANSYAH, B. G.; LUMBAN GAOL, G. A. L. G. DETERMINANTS OF CORPORATE EFFECTIVE TAX RATE: EVIDENCE FROM INDONESIA. IPSAR (International Public Sector Accounting Review), [S. l.], v. 2, n. 2, p. 49–57, 2024. DOI: 10.31092/ipsar.v2i2.2955. Disponível em: https://jurnal.pknstan.ac.id/index.php/IPSAR/article/view/2955. Acesso em: 27 feb. 2026.