Aldhita Triasmoro Rahardjo, Muchlis Mas’ud and 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), pp. 140–155. doi: 10.55606/ijemr.v5i2.758.