Sinambela, Tony R, and Tongam Sinambela. “The Effect of Tax Planning on Earnings Management”. ProBisnis : Jurnal Manajemen 13, no. 2 (October 30, 2022): 179–182. Accessed November 21, 2024. https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/110.