Pengaruh Pajak Tangguhan Dan Kepemilikan Manajerial Terhadap Persistensi Laba Dengan Tingkat Utang Sebagai Variabel Pemoderasi

The Effect of Deferred Tax and Managerial Ownership on Profit Persistence with Debt Levels as a Moderating Variable (Empirical Study Property Real Estate Companies Listed the IDX for 2017-2021 period). This study aims to analyze Variables in property real estate sector companies listed Indonesia Stock Exchange (IDX) period. research is type quantitative uses assosiative methods. sampling technique used purposive method. data analysis was panel regression analysis, processing using Eviews version 10 program. results showed that simultaneously Deffered had an effect Earning Persistence. Partially has no Persistence, Level not able moderate Keywords: Tax, Ownership, Level,