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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. ceej [Internet]. 2026 Jun. 25 [cited 2026 Jul. 3];7(1):599-611. Available from: https://journal.yrpipku.com/index.php/ceej/article/view/11499