SARI, Shinta Puspita; JELANTI, Desi. Pengaruh Kebijakan Dividen, Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 5, n. 1, p. 1468–1478, 2026. DOI: 10.31004/riggs.v5i1.5784. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/5784. Acesso em: 14 nov. 2026.