Patma Ayu, Beby Hilda Agustin, and Ahmad Yani. 2026. “The Effect of Non-Debt Tax Shield and Corporate Tax Rate on Capital Structure in Healthcarecare Sector Companies Listed on the IDX ”. Al-Kharaj: Journal of Islamic Economic and Business 8 (3). https://doi.org/10.24256/kharaj.v8i3.11981.