1.
Saffanah N, Pratama VA. The Effect of Excise Burden, Income Smoothing, and Effective Tax Rate (ETR) on Financial Performance. GRTS [Internet]. 2025 Apr. 30 [cited 2026 Apr. 26];5(1):53-8. Available from: https://goldenratio.id/index.php/grts/article/view/1392