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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Aulia Shifa Puspita Sari

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Open access Sep 2026

The Impact of Firm Size, Capital Intensity, and Inventory Intensity on Effective Tax Rate with Profitability as a Moderating Variable

Empirical impacts of firm size, capital intensity, and inventory intensity on the Effective Tax Rate (ETR) undergo rigorous evaluation in this research, incorporating profitability as an underlying moderating factor. Primary analytical focus centers on consumer non-cyclical business entities trading on the Indonesia St...

Aulia Shifa Puspita Sari, Dien Noviany Rahmatika, Baihaqi Fanani · 0 citations

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