<![CDATA[Purpose: to examine and analyze the effects of good corporate governance, solvency, and firm size on tax avoidance. Method: this study employs a quantitative approach using secondary data from the annual reports and financial statements of property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The sample was selected using purposive sampling, resulting in 65 observations. Data were analyzed using panel data regression to examine the effects of good corporate governance, solvency, and firm size on tax avoidance. Tax avoidance was measured using the effective tax rate (ETR), while good corporate governance was proxied by the proportion of independent commissioners, solvency by the debt-to-asset ratio, and firm size by the natural logarithm of total assets. Findings: good corporate governance does not have a significant effect on tax avoidance. Solvency has a significant positive effect on tax avoidance, while firm size has a significant negative effect on tax avoidance. Implications: companies should strengthen the effectiveness of corporate governance and manage financing and tax strategies prudently. For investors, regulators, and tax authorities, firm size and solvency may serve as relevant considerations in assessing corporate tax-avoidance risks and strengthening tax oversight. Originality: lies in examining good corporate governance, solvency, and firm size simultaneously as determinants of tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024.]]>
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