KENNEDY, Posma Sariguna Johnson; FRANSTITUS, Theresia Feolina; TOBING, Emerald G.M. The Effect of Tax Planning on Earnings Management. Asia Pacific Fraud Journal, [S. l.], v. 8, n. 2, p. 311–326, 2023. DOI: 10.21532/apfjournal.v8i2.298. Disponível em: https://apfjournal.or.id/index.php/apf/article/view/298. Acesso em: 30 dec. 2025.