FITRIYATI, R.; SUMARNO. Pengaruh Fixed Assets Intensity, Ukuran Perusahaan, Chief Financial Officer Expert Power dan Chief Financial Officer Political Power terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif (ETR). JABKO: Jurnal Akuntansi dan Bisnis Kontemporer, [S. l.], v. 1, n. 2, p. 130–144, 2021. DOI: 10.24905/jabko.v1i2.20. Disponível em: https://jabko.upstegal.ac.id/index.php/JABKO/article/view/20. Acesso em: 1 jul. 2026.