<![CDATA[This study examines the effects of leverage, profitability, and institutional ownership on tax avoidance, with firm size serving as a moderating variable. Tax avoidance remains an important issue because corporate financial decisions may influence tax compliance and government revenue. The study employs a quantitative research design using purposive sampling to obtain 247 observations from property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Secondary data were collected from annual financial reports and analyzed using panel data regression with the Random Effect Model (REM), while the moderating effect of firm size was tested using Moderated Regression Analysis (MRA). The results indicate that profitability and institutional ownership have a significant negative effect on tax avoidance, suggesting that financially strong firms and those with greater institutional monitoring tend to exhibit lower tax avoidance practices. In contrast, leverage has no significant effect on tax avoidance. Furthermore, firm size significantly weakens the relationship between leverage and tax avoidance but does not moderate the relationships between profitability, institutional ownership, and tax avoidance. These findings provide useful implications for tax authorities in identifying corporate tax behavior and assist company management in making financing decisions while maintaining regulatory compliance and sustainable corporate governance practices.]]>
