RACHMANIA, D.; ZAKIA, S. Kepemilikan Manajerial Memoderasi Pengaruh Aset Pajak Tangguhan Perencanaan Pajak Terhadap Manajemen Laba. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 4, n. 3, p. 1803–1809, 2025. DOI: 10.31004/riggs.v4i3.2224. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/2224. Acesso em: 2 feb. 2026.