PEBRIANI, R.; KASIR, K. The influence of sales growth, fixed asset intensity, inventory intensity, and firm size on the cash effective tax rate . Indonesia Auditing Research Journal, [S. l.], v. 13, n. 2, p. 82–95, 2024. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/280. Acesso em: 17 apr. 2026.