Irwansyah I, Nursandhi B, Novatiani A. Company Size, Profitability, Leverage, and Institutional Ownership: Their Influence on Tax Avoidance with Financial Performance as a Moderating Variable in Indonesia’s Construction Sector (2018-2022). portofolio [Internet]. 30May2025 [cited 16Sep.2026];22(1):18 -32. Available from: https://journal.unjani.ac.id/index.php/portofolio/article/view/843