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This research aims to analyze and test the influence of leverage, profitability and liquidity on tax avoidance which is moderated by institutional ownership in Properties & Real Estate companies. The research population is property and real estate companies that have been listed on the IDX in 2019-2022. Samples were taken in this research using purposive sampling and 80 samples were obtained. This research uses secondary data, namely annual financial report data available on the BEI website (www.idx.co.id). The analysis method used is Multivariate Analysis of Variance based on pooled data, namely data with cross section and time series characteristics together. Based on the results of the regression test, it can be concluded that liquidity has a positive impact on tax avoidance. Institutional ownership can moderate the positive impact of liquidity on tax avoidance. However, leverage and profitability have no impact on tax avoidance. Institutional ownership cannot moderate the impact of leverage and profitability on tax avoidance in Property and Real Estate companies listed on the IDX in 2019 – 2022.
Ekawati et al. (Thu,) studied this question.
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