id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
faba-172	Rani, Sasiska; Zuliyana, Meti; Effendi, Rizal	The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia	2023	12	.pdf	application/pdf	8155	466	50	Findings: The research results found that profitability has an effect on tax avoidance, leverage has no effect on tax avoidance, company size has no effect on tax avoidance, company size is unable to moderate the effect of profitability on tax avoidance, company size is not able to moderate the effect of leverage on tax avoidance Practical Implications: The findings of this research are useful for increasing insight and helping companies in determining the direction of their tax policies as well as being taken into consideration by the government in formulating tax regulations so as to reduce gaps in tax avoidance. Size = Ln(Total Assets) (4) Empirical Literature Faizah (2022) tries to obtain empirical evidence regarding the effect of institutional ownership, profitability, leverage on tax avoidance with company size as a moderating variable.	cache/faba-172.pdf	txt/faba-172.txt