Shakira, N.N. and Widajantie, T.D. 2026. The Determinants of Tax Avoidance: Evidence from Indonesia’s Property and Real Estate Sector. Owner : Riset dan Jurnal Akuntansi. 10, 3 (Jul. 2026), 2781-2793. DOI:https://doi.org/10.33395/owner.v10i3.3421.