Mardiansyah, Apri, et al. “Is Business Risk Able to Moderate the Effect of Capital Intensity, Capital Structure, and Tax Loss Carryforward on the Effective Tax Rate?”. AKRUAL: Jurnal Akuntansi, vol. 17, no. 1, Oct. 2025, pp. 270-84, doi:10.26740/jaj.v17n1.p270-284.