MELINDA S; RABHITA WULANDANI ARITONANG. Tax Literacy (Educoretax) Based on Effective Tax Rate (ETR) as a Moderating Variable in the Relationship between CSR, Company Efficiency and Profitability (Study of banking companies listed on the IDX for the 2023-2024 period) . Journal of Creative Power and Ambition (JCPA), [S. l.], v. 4, n. 01, p. 315–324, 2026. Disponível em: https://edujavare.com/index.php/jcpa/article/view/1183. Acesso em: 11 sep. 2026.