Kasir K. PENGARUH NET PROFIT MARGIN DAN RETURN ON ASSET TERHADAP EFFECTIVE TAX RATE. jsikap. jurnal. sist. inf. audit. dan perpajak. [Internet]. 2022 Jul. 8 [cited 2026 Jun. 18];6(2):206-14. Available from: https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/1244