Determinan Tarif Pajak Efektif pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025
Taxes remain a primary source of state revenue, yet makanan dan minuman companies often manage tax burdens through internal financial policies, which may be reflected in the Effective Tax Rate (ETR). Prior studies on the determinants of ETR remain inconsistent and have rarely examined Capital Structure (Debt to Equity...