This study aims to determine whether debt-to-asset ratio, return on assets, and
institutional ownership influence tax avoidance, as well as the role of financial
performance as a moderating variable in property companies listed on the Indonesia
Stock Exchange from 2020 to 2024.
This is a causal study using secondary data in the form of annual financial
reports. The population in this study was 11 property companies listed on the
Indonesia Stock Exchange from 2020 to 2024, with a total sample size of 55 during
the 2020-2024 period. The sampling method used in this study was purposive
sampling, i.e., samples meeting certain criteria. The data analysis method used in this
study was multiple linear regression with financial performance as the moderating
variable.
The results of the study partially indicate that return on assets and institutional
ownership influence tax avoidance, but the debt-to-asset ratio does not. Financial
performance variables moderate (strengthen) the relationship between debt-to-asset
ratio, return on assets, and institutional ownership and tax avoidance in property
companies.