Khotimah, K. and Larasati, A.Y. 2026. Firm Size as a Moderator in Food and Beverage Companies on the IDX: Tax Planning and Earnings Persistence. Al-Kharaj: Journal of Islamic Economic and Business. 8, 1 (Jan. 2026). DOI:https://doi.org/10.24256/kharaj.v8i1.8965.