<![CDATA[This study examines the influence of institutional ownership on tax avoidance practices among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, while also evaluating the role of gender diversity as a moderating variable. To control for the impact of corporate profitability, Return on Equity (ROE) is incorporated as a control variable. Using a purposive sampling technique applied to a population of 131 companies over the four-year observation period, a final sample of 42 listed companies was obtained. Data analysis was conducted using EViews 12 software, encompassing descriptive statistics, panel data regression model estimation and goodness-of-fit testing, classical assumption testing, hypothesis testing, and Moderated Regression Analysis (MRA). Empirical results indicate that institutional ownership has no significant impact on tax avoidance, and gender diversity was found not to moderate the relationship between these two variables]]>
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