Zab Ass’ad Ibrahim, Hari Sulistyo Wibowo, Muhammad Fachry Fahreza, Hakim, M.Z., Triana Zuhrotun Aulia and Imas Kismanah 2025. THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP?. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC). 3, 5 (Oct. 2025), 1818–1828. DOI:https://doi.org/10.61990/ijamesc.v3i5.604.