Gumeleng, J. C. C., J. D. L. Warongan, and S. N. Rondonuwu. “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, Vol. 8, no. 3, Sept. 2026, pp. 350-64, doi:10.54783/ijsoc.v8i3.1742.