Peran Perencanaan Pajak, Beban Pajak Tangguhan, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba. j. of economic, management, account. and technology 2025, 9 (1), 69-82. https://doi.org/10.32500/jematech.v9i1.9776.