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| CETR (2) |
| intensitas modal (2) |
| leverage (2) |
| penghindaran pajak (2) |
| pertumbuhan penjualan (2) |
| profitabilitas (2) |
| ukuran perusahaan (1) |
| CETR (2) |
| intensitas modal (2) |
| leverage (2) |
| penghindaran pajak (2) |
| pertumbuhan penjualan (2) |
| profitabilitas (2) |
| ukuran perusahaan (1) |