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. Ijemr [Internet]. 2026 Jun. 1 [cited 2026 Jun. 27];5(2):140-55. Available from: https://ijemr.asia/index.php/ijemr/article/view/758