Fayakunarto, Fayakunarto, and Lucky Nugroho. “Ownership Structure, Profitability, and Dividend Payout Ratio in Explaining Tax Avoidance”. Business, Management & Accounting Journal (BISMA), vol. 3, no. 2, Aug. 2026, pp. 62-76, https://doi.org/10.70550/bisma.v3i2.275.