Lubabah, W. M. and Andayani, S. (2026) “AN ANALYSIS OF THE ROLE OF TAX PLANNING AND DEFERRED TAX ASSETS IN EARNINGS MANAGEMENT IN THE BANKING INDUSTRY”, RISTANSI: Riset Akuntansi, 7(1), pp. 39–53. doi: 10.32815/ristansi.v7i1.2785.