ALDHITA TRIASMORO RAHARDJO; MUCHLIS MAS’UD; SODIK SODIK. 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, [S. l.], v. 5, n. 2, p. 140–155, 2026. DOI: 10.55606/ijemr.v5i2.758. Disponível em: https://ijemr.asia/index.php/ijemr/article/view/758. Acesso em: 27 jun. 2026.