Siti Khoridatul Bahiya and Nurul Hidayah 2026. The Influence of Tax Planning and Company Size on Company Value with Earnings Management as a Moderating Variable (Empirical Study on the Primary Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2022-2024 Period). International Journal of Economics, Business and Innovation Research. 5, 05 (Sep. 2026), 5319-5338. DOI:https://doi.org/10.63922/ijebir.v5i05.6534.