Nisa’, N.Q. and Ernandi, H. 2022. Tax Planning, Institutional Ownership, and Earnings Management: A Moderating Role: Dampak Perencanaan Pajak dan Beban Pajak terhadap Pengelolaan Laba: Peran Moderasi Kepemilikan Institusional. Academia Open. 7, (Dec. 2022), 10.21070/acopen.7.2022.3242. DOI:https://doi.org/10.21070/acopen.7.2022.3242.