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Gumeleng, J.C.C., Warongan, J.D.L. and Rondonuwu, S.N. 2026. The Effect of Tax Loss Carryforward, Return on Assets, and Firm Age on the Effective Tax Rate of Non-Cyclicals Consumer Sector Companies Listed on the Indonesia Stock Exchange for the 2021-2024 Period. International Journal of Science and Society. 8, 3 (Sep. 2026), 350-364. DOI:https://doi.org/10.54783/ijsoc.v8i3.1742.