Suratno, Suratno, Set Asmapane, and Agus Setiawaty. 2026. “Tax Aggressiveness in Energy Sector Companies: Does Institutional Ownership Influence Earnings Management and Liquidity?”. Economics, Business, Accounting & Society Review 5 (2):242-54. https://doi.org/10.55980/ebasr.v5i2.391.