Khotimah, Khusnul, and Anissa Yuniar Larasati. 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). https://doi.org/10.24256/kharaj.v8i1.8965.