OSMAN, R. N. A.- zahra; WIRALESTARI, W.; WAHYUDI, I. .; ARUM, E. D. P. . The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable. Journal of Economics and Business Letters, [S. l.], v. 6, n. 2, p. 18–29, 2026. DOI: 10.55942/jebl.v6i2.1746. Disponível em: https://www.journal.privietlab.org/index.php/JEBL/article/view/1746. Acesso em: 17 apr. 2026.