Sinaga, D. S. N., Juaniva Sidharta, & Sembiring, C. F. (2026). THE INFLUENCE OF TAX PLANNING AND ROA ON COMPANY VALUE WITH MANAGERIAL OWNERSHIP AS A MODERATION VARIABLE (STUDY ON PRIMARY CONSUMER GOODS AND RAW GOODS SECTORS TRADING COMPANIES LISTED IN THE YEAR 2017-2021 ON THE INDONESIAN STOCK EXCHANGE). Journal Sustainable Accounting and Disclosure, 2(2), 47–69. Retrieved from https://ejournal.uki.ac.id/index.php/jsad/article/view/8235