YAHYA, A.; FALERI, N. S.; NURJANAH, R.; FIRASATI, A. The Moderating Role of Tax Planning in the Relationship Between Current Tax Expenses, Deferred Tax Assets, and Earnings Management . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 2, p. 1458-1470, 2025. DOI: 10.33395/owner.v9i2.2709. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2709. Acesso em: 10 nov. 2025.