Satyo YA, Paranita ES. The Effect of Size, Profitability, Leverage and Capital Intensity on the Effective Tax Rate (ETR) in Food and Beverage Industry Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX). jrssem [Internet]. 2025 Oct. 23 [cited 2025 Dec. 5];5(3):3697-712. Available from: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/1129