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2026. Determinants of Book-Tax Differences in Islamic Banking: The Moderating Role of Firm Size in the Relationship between Profitability, Deferred Tax Expense, and Tax Efficiency. Community Engagement and Emergence Journal (CEEJ). 7, 1 (Jun. 2026), 599–611. DOI:https://doi.org/10.37385/ceej.v7i1.11499.