Ann, S., & Manurung, A. H. (2019). The Influence of Liquidity, Profitability, Intensity Inventory, Related Party Debt, And Company Size To Aggressive Tax Rate. Archives of Business Research, 7(3), 105-115. https://doi.org/10.14738/abr.73.6319
Barbera, A., Merello, P., & Molina, R. (2020). Determinants of corporate effective tax rates: evidence from the euro area. Academia Revista Latinoamericana de Administración, 33(3/4), 427-444. https://doi.org/10.1108/ARLA-12-2019-0238
Bubanić, M., & Šimović, H. (2021). Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia. Zagreb International Review of Economics and Business, 24(2), 59-76. https://doi.org/10.2478/zireb-2021-0011
Cao, J., & Cui, Y. (2017). An Alternative View on Determinants of the Effective Tax Rate: Evidence from Chinese Listed Companies. Emerging Markets Finance and Trade, 53(5), 1001-1014. https://doi.org/10.1080/1540496X.2016.1256113
Ciobanu, R., Popa, A. F., & Sahlian, D. N. (2024). Factorii determinanți ai cotei efective de impozitare. CECCAR Business Review, 8, 40-45. https://doi.org/10.37945/cbr.2024.08.05
Dyreng, S. D., Hanlon, M., Maydew, E. L., & Thornock, J. R. (2017). Changes in corporate effective tax rates over the past 25 years. Journal of Financial Economics, 124(3), 441-463. https://doi.org/10.1016/j.jfineco.2017.04.001
Fernández-Rodríguez, E., García-Fernández, R., & Martínez-Arias, A. (2021). Business and institutional determinants of Effective Tax Rate in emerging economies. Economic Modelling, 94, 692-702. https://doi.org/10.1016/j.econmod.2020.02.011
Garmendia-Lazcano, A., & Baselga-Pascual, L. (2024). The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain. Spanish Journal of Finance and Accounting, 1-34. https://doi.org/10.1080/02102412.2024.2377448
Greeff, C. (2019). Corporate effective tax rates: An exploratory study of South African listed firms. South African Journal of Accounting Research, 33(2), 99-113. https://doi.org/10.1080/10291954.2019.1638589
Hendayana, Y., Arief Ramdhany, M., Pranowo, A. S., Abdul Halim Rachmat, R., & Herdiana, E. (2024). Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies. Cogent Business & Management, 11(1), 1-13. https://doi.org/10.1080/23311975.2024.2371062
Huang, D. F., Chen, N. Y., & Gao, K. W. (2013). The tax burden of listed companies in China. Applied Financial Economics, 23(14), 1169-1183. https://doi.org/10.1080/09603107.2013.786163
Panda, A. K., & Nanda, S. (2020). Receptiveness of effective tax rate to firm characteristics: an empirical analysis on Indian listed firms. Journal of Asia Business Studies, 15(1), 198-214. https://doi.org/10.1108/JABS-11-2018-0304
Păunescu, R. A., & Vintilă, G. (2018). Study of the Influence Factors of Effective Corporate Tax Rate from the Baltic Countries. Journal of Accounting and Auditing: Research & Practice, 2018(2018), 1-20. https://doi.org/10.5171/2018.675223
Poli, S. (2019). The determinants of the corporate effective tax rate of Italian private companies. African Journal of Business Management, 13(16), 507-518. https://doi.org/10.5897/AJBM2019.8852
Pulungan, A. H., Fernando, K., Safa, E. M., & Mahardika, A. A. (2023). Do Business Characteristics and Economic Factors Affect Effective Tax Rate? An Evidence from Southeast Asia. Jurnal Riset Akuntansi Kontemporer, 15(1), 1-11. https://doi.org/10.23969/jrak.v15i1.5452
Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689-704. https://doi.org/10.1016/j.jaccpubpol.2007.10.003
Vintilă, G., Gherghina, Ş. C., & Păunescu, R. A. (2018). Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets. Emerging Markets Finance and Trade, 54(3), 571-590. https://doi.org/10.1080/1540496X.2017.1418317