Sinaga DSN, Juaniva Sidharta, Sembiring CF. 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). JSAD [Internet]. 2026 Sep. 26 [cited 2026 Oct. 13];2(2):47-69. Available from: https://ejournal.uki.ac.id/index.php/jsad/article/view/8235