ANICHAH ISMA ARDANI; KHASANAH SAHARA; SITI ISNANIATI. The Effect of Tax Planning on Business Profitability with Tax Efficiency as a Moderating Variable (Study of Coal Energy Companies in the 2022 - 2024 Period). Al-Kharaj: Journal of Islamic Economic and Business, [S. l.], v. 8, n. 2, 2026. DOI: 10.24256/kharaj.v8i2.10037. Disponível em: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/10037. Acesso em: 1 aug. 2026.