Rais, Anisatun Humayrah, and Yulia Yunita Yusuf. “Explaining How ESG Disclosure Creates Firm Value: The Mediating Role of Effective Tax Rate in Indonesian Mining Companies”. The Eastasouth Journal of Social Science and Humanities, vol. 4, no. 01, Oct. 2026, pp. 43 – 55, doi:10.58812/esssh.v4i01.1277.