Marimuthu, Munusamy, and Su Hee Lee. 2022. “DETERMINANTS OF FACTORS INFLUENCING TAX AVOIDANCE IN PREPARING FINANCIAL STATEMENT AMONG SME TAXPAYERS”. Labuan Bulletin of International Business and Finance (LBIBF) 20 (1):63-73. https://doi.org/10.51200/lbibf.v20i1.3362.