Zogara, Ita Diana, Ni Luh Putu Sri Purnama Pradnyani, and Rai Gina Artaningrum. “The Effect of Tax Planning, Deferred Tax Expense, and Audit Quality on Earnings Management in Property and Real Estate Sub-Sector Companies”. International Journal of Pertapsi 3, no. 1 (February 28, 2025): 11–22. Accessed September 19, 2025. https://ojs-pertapsi.petra.ac.id/index.php/pertapsi/article/view/33.