BUKHORI MUSLIM, Ahmad; OKTAVIANO, Benny; TRIWIBOWO, Edi. Tax Planning as a Strategic Catalyst: Moderating the Relationship Between Current Tax Expense and Earnings Management. Journal of Applied Accounting and Taxation, [S. l.], v. 11, n. 1, p. 73–79, 2026. DOI: 10.30871/jaat.v11i1.12702. Disponível em: https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/12702. Acesso em: 14 sep. 2026.