RISTIYANA, R.; ERWINDIAWAN, E.; RIZKIYAH, N. .; LESMANA, S. J. Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 1, p. 436-447, 2025. DOI: 10.33395/owner.v9i1.2492. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/2492. Acesso em: 31 may. 2026.