Aldhita Triasmoro Rahardjo, Muchlis Mas’ud, & Sodik Sodik. (2026). Optimization of Effective Tax Rate Through the Interaction of Debt Policy and CSR with Managerial Ownership as a Mediator in the Metal and Mineral Industry Listed on the Indonesian Stock Exchange for the Period 2022-2024. International Journal of Economics and Management Research, 5(2), 140–155. https://doi.org/10.55606/ijemr.v5i2.758