<![CDATA[Purpose: This study aims to examine the effects of financial characteristics and accounting conservatism on corporate tax avoidance and to analyze the moderating role of institutional ownership in the relationship between accounting conservatism and tax avoidance among Indonesian listed companies.Research Methodology: This study adopts a quantitative explanatory approach using secondary data from audited annual reports of Indonesian listed companies during 2021–2023. The final sample comprises 204 firm-year observations selected through purposive sampling. Corporate tax avoidance is measured using the Cash Effective Tax Rate (CETR), with independent variables consisting of return on assets, debt-to-equity ratio, firm size, accounting conservatism, sales growth, and capital intensity. Data analysis is performed using Stata through descriptive statistics, diagnostic testing, multiple regression analysis, and moderated regression analysis.Results: The findings reveal that the debt-to-equity ratio positively affects CETR, while sales growth and capital intensity negatively affect CETR. Meanwhile, return on assets, firm size, accounting conservatism, and institutional ownership show no significant effects. Institutional ownership also fails to moderate the relationship between accounting conservatism and tax avoidance.Conclusions: Corporate tax behavior appears to be influenced more by financing and operational factors than by accounting conservatism or ownership structures.Limitations: This study uses a single tax avoidance measure and a limited observation period.Contribution: This study extends tax avoidance literature by integrating financial characteristics, accounting conservatism, and institutional ownership in an emerging market context.]]>
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