Efek Moderasi Ukuran Perusahaan Pada Leverage, Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Subsektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

The research was conducted for four months with the aim of knowing how much the company practices tax avoidance, especially manufacturing companies listed on the Indonesia Stock Exchange using the independent variables Leverage or debt, Profitability and company size as moderating variables which will have a positive or negative effect on tax avoidance. Based on the data that has been processed in this study, there are 12 samples of property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2019-2023 period, the data is processed using the SPSS 26 software application using tests (multiple linear regression tests, hypothesis testing and moderated regression analysis or MRA tests) using purposive sampling data analysis techniques and descriptive quantitative approaches. The results showed that the independent variable Leverage has a significant negative effect on tax avoidance with a percentage value of 169% and Profitability can have a significant positive effect on tax avoidance with a percentage value of 237%. Company size as a moderating variable can positively affect leverage on tax avoidance by 167% and company size as a moderating variable cannot positively affect profitability on tax avoidance with a percentage value of 431%.