Nuriah Isthifaiyyah et al. 2024. The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management. Summa : Journal of Accounting and Tax. 2, 3 (Jul. 2024), 160–177. DOI:https://doi.org/10.61978/summa.v2i3.325.