Rahman, Muhammad Ziddan Rahman, and Imas Kismanah. 2025. “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 4 (12):2174-88. https://doi.org/10.59141/jrssem.v4i12.912.