“Peran Perencanaan Pajak, Beban Pajak Tangguhan, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba”, j. of economic, management, account. and technology, vol. 9, no. 1, pp. 69–82, Sep. 2025, doi: 10.32500/jematech.v9i1.9776.