PUTRI AYU LESTARI; TRI WIDYASTUTI; PRATIWI NILA SARI. Pengaruh Capital Intensity, Leverage dan Inventory Intensity terhadap Effective Tax Rate pada Perusahaan Sektor Consumer Non-Cyclicals di BEI Tahun 2022-2024. Jurnal Mutiara Ilmu Akuntansi, [S. l.], v. 4, n. 3, p. 155–169, 2026. DOI: 10.55606/jumia.v4i3.4425. Disponível em: https://scientivapress.org/index.php/jumia/article/view/4425. Acesso em: 13 aug. 2026.