Zab Ass’ad Ibrahim; Hari Sulistyo Wibowo; Muhammad Fachry Fahreza; Hakim, M. Z.; Triana Zuhrotun Aulia; Imas Kismanah. THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP?. IJAMESC 2025, 3, 1818-1828.