SAFFANAH, Nurina; PRATAMA, Vanny Arsamba. The Effect of Excise Burden, Income Smoothing, and Effective Tax Rate (ETR) on Financial Performance. Golden Ratio of Taxation Studies, [S. l.], v. 5, n. 1, p. 53–58, 2025. DOI: 10.52970/grts.v5i1.1392. Disponível em: https://goldenratio.id/index.php/grts/article/view/1392. Acesso em: 26 apr. 2026.