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. (2026). Jurnal Literasi Akuntansi, 6(2), 556-569. https://doi.org/10.55587/jla.v6i2.342