“The Influence of Income Tax, Bonus Plan, Dividend Payout Ratio and Financial Performance on Income Smoothing with Managerial Ownership as Moderation”, sia, vol. 1, no. 1, pp. 1172–1184, Jun. 2024, Accessed: Jan. 12, 2026. [Online]. Available: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/40