NISA’, N. Q.; ERNANDI, H. 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, [S. l.], v. 7, p. 10.21070/acopen.7.2022.3242, 2022. DOI: 10.21070/acopen.7.2022.3242. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/3242. Acesso em: 3 sep. 2025.