2026. The Influence of Leverage and Profitability on Tax Avoidance with Institutional Ownership as a Moderating Variable: Empirical Study on Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange in 2021-2024. Jurnal Literasi Akuntansi. 6, 2 (Jun. 2026), 556–569. DOI:https://doi.org/10.55587/jla.v6i2.342.