Saputra A, Eri Wahyu Agustin. Analysis Of Financial Factors, Institutional Ownership, And Tax Avoidance On Income Smoothing: (Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange). apjbet [Internet]. 2024Apr.26 [cited 2026Aug.25];4(02):65-3. Available from: https://www.apjbet.com/index.php/apjbet/article/view/35