Dina, R., S. Handayani, and L. C. Wattileo. “Book-Tax Differences As an Indicator of Earnings Quality: A Study of Tax Accounting Literature”. Jurnal Ekonomi, Akuntasi Dan Manajemen Indonesia (JEAMI), vol. 4, no. 02, May 2026, pp. 230-41, https://jurnal.seaninstitute.or.id/index.php/Juemi/article/view/911.