Tambunan, A.I.E., Savitri, E. and A, A.A. 2026. The Effect of Financial Distress, Tax Planning, Deferred Tax Assets, Deferred Tax Liabilities and Deferred Tax Expenses on Earnings Management. Indonesian Journal of Economics, Social, and Humanities. 8, 3 (Oct. 2026), 249–266. DOI:https://doi.org/10.31258/ijesh.8.3.249-266.