The Influence of Income Tax, Bonus Plan, Dividend Payout Ratio and Financial Performance on Income Smoothing with Managerial Ownership as Moderation. sia [Internet]. 2024 Jun. 16 [cited 2026 Apr. 17];1(1):1172-84. Available from: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/40