ANWAR, R. Tax Planning, Deferred Tax Expense and Deferred Tax Assets on Earnings Management. Advances in Taxation Research, [S. l.], v. 1, n. 1, p. 39–51, 2023. DOI: 10.60079/atr.v1i1.7. Disponível em: https://advancesinresearch.id/index.php/ATR/article/view/7. Acesso em: 7 jul. 2025.