KASIR, Kasir. PENGARUH NET PROFIT MARGIN DAN RETURN ON ASSET TERHADAP EFFECTIVE TAX RATE. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), [S. l.], v. 6, n. 2, p. 206–214, 2022. DOI: 10.32897/jsikap.v6i2.1244. Disponível em: https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/1244. Acesso em: 18 jun. 2026.