B. S. Sirot, E. D. P. Arum, and W. Wiralestari, “THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021”, CASHFLOW, vol. 3, no. 2, pp. 156–177, Nov. 2023.