Indarto, Indarto, Dian Indudewi, and Naratama Hermawan. 2026. “Analysis of the Effect of Debt-to-Equity Ratio, Profitability, and Firm Size on Dividend Payout Ratio With Effective Tax Ratio As an Intervening Variable”. Journal of Creative Power and Ambition (JCPA) 4 (01):971-84. https://edujavare.com/index.php/jcpa/article/view/1359.