The Effect of Institutional Ownership, Leverage, and Liquidity on Tax Avoidance with Company Size as a Moderating Variable

This research aims to provide empirical evidence on the influence of institutional ownership, leverage, and liquidity on tax avoidance with company size as a moderating variable. The sampling method used was simple random sampling, resulting in 132 sample data. The data analysis techniques used were multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that institutional ownership, leverage, and liquidity do not have a significant impact on tax avoidance. Company size as a moderating variable strengthens the relationship between institutional ownership and leverage with tax avoidance. Meanwhile, the company size variable as a moderating variable weakens the relationship between liquidity and tax avoidance. This research considers the effectiveness of company size involvement as a moderating factor in the influence of institutional ownership, leverage, and liquidity on tax avoidance in property and real estate companies.