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) . JCPA [Internet]. 2026 Apr. 28 [cited 2026 Sep. 11];4(01):315-24. Available from: https://edujavare.com/index.php/jcpa/article/view/1183