RAHMAN, Muhammad Ziddan Rahman; KISMANAH, Imas. The Effect Of Tax Planning, Profitability, Liquidity, And Company Size On Earnings Management With Tax Rate Reduction As A Moderator (In Building Construction Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period). Journal Research of Social Science, Economics, and Management, [S. l.], v. 4, n. 12, p. 2174–2188, 2025. DOI: 10.59141/jrssem.v4i12.912. Disponível em: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/912. Acesso em: 5 dec. 2025.