Hidayah, Nenden Restu, Karona Cahya Susena, and Beti Sahdiya. “The Effect Of Tax Planning And Deferred Tax On Financial Performance”. Journal of Law, Social Science, and Management Review 1, no. 2 (February 19, 2025): 81– 88. Accessed May 13, 2026. https://jurnal.utami.id/index.php/JLSMR/article/view/187.