SASIKIRANA, A. V.; MELIANAWATI, M.; AZZAM, U.; MARPAUNG, E. TAX PLANNING AND LIQUIDY IMPACT ON EARNINGS MANAGEMENT : THE MODERATING ROLE OF FIRM SIZE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), v. 10, n. 2, p. 159-177, 23 maio 2026.