Firmansyah, A., Geno, M. R. P. ., Prakosa, D. K., Pamungkas, P. A. ., & Purwaka, A. J. (2023). Manager’s Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance. Educoretax, 3(3), 274–285. https://doi.org/10.54957/educoretax.v3i3.566