Siti Fatimah, et al. “The Effect of Operating Cash Flow, Leverage, Profitability, and Liquidity on Corporate Income Tax in Consumer Non-Cyclical on the Indonesia Stock Exchange in 2021–2024 ”. International Journal of Economics and Management Research, vol. 4, no. 3, Dec. 2025, pp. 796-05, doi:10.55606/ijemr.v4i3.684.