>>8921009to a degree. with league in particular the way the match making works is that each consecutive game alters your matchmaking rating less and less since in theory it should be dialing in on the correct number and therefore making smaller adjustments. of course if you win enough eventually it'll realize that it's mistaken and you'll get thrown into a state of trying to identify your skill level again, but as long as you go back to intentionally losing every once in a while it's not hard to stay lower ranked
it's also worth noting that there are more "legitimate" uses for smurfing. for example if i'm a gold level player who does nothing but play mid lane and decide i want to play top lane sometimes chances are i'd get shit on every game since i'm unfamiliar with the role. making a second account in silver and only playing top lane on that account is technically smurfing since you're a gold level player but you're likely going to be evenly matched.
the other popular use for smurfs is do silly stuff like pick a support character in a solo lane. it's blatantly awful, but when you're playing against someone significantly worse than you then you might be able to get away with it and have some fun playing something unorthodox/bad.
in either event if you stick to only doing these kinds of things on a smurf most of the time then you won't start playing against good players because you're not likely to win much more than someone who actually is the skill level you're playing at