Indarto, Indarto, et al. “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), vol. 4, no. 01, June 2026, pp. 971-84, https://edujavare.com/index.php/jcpa/article/view/1359.