Sulbahri, Rifani Akbar, et al. “FIRM SIZE AND PROFITABILITY AS DRIVERS OF CORPORATE INCOME TAX: EVIDENCE FROM INDONESIA’S FOOD AND BEVERAGE INDUSTRY AMID FISCAL TRANSFORMATION”. Proceeding Conference on Accounting, Management, and Economics, vol. 1, no. 1, Sept. 2026, pp. 29-47, https://proceedings.fameindonesia.or.id/index.php/came/article/view/388.