Alfiana, A., Dhanias, F.R., Judijanto, L., Purnomo, H. and Teruna Awaludin, D. 2026. The Influence of Good Corporate Governance, Tax Planning, and Financial Distress on Earnings Management with Internal Control as Intervening Variable. INVEST : Jurnal Inovasi Bisnis dan Akuntansi. 7, 1 (May 2026), 222-241. DOI:https://doi.org/10.55583/invest.v7i1.2107.