H. Tanregudio, A. Junaidi, F. Ranidiah, and N. Yuniarti, “The Effect Of Cash Turnover, Receivables Turnover, Tax Costs, And Effective Tax Rate On Profitability (Empirical Study Of Manufacturing Companies In The Food And Beverage Sub-Industry Sector Listed On The Indonesia Stock Exchange For The Period 2020-2”, EKOMBIS, vol. 14, no. 3, pp. 4525-4534, Jul. 2026.