This research intends to address the gap found in earlier studies on tax avoidance by investigating the effects of corporate governance, capital intensity, financial leverage, and profitability on tax avoidance behavior. The study focuses on property, real estate, and construction companies listed on the Indonesia Stock Exchange between 2018 and 2022. Using purposive sampling, 11 firms were selected from a population of 110, resulting in 55 firm-year observations. The analysis applied Structural Equation Modeling with the Partial Least Squares (SEM-PLS) technique using SmartPLS version 3.3.2. The findings reveal a significant and positive influence of corporate governance on tax avoidance. Meanwhile, capital intensity shows a positive but non-significant effect. Financial leverage has a negative and insignificant relationship, whereas profitability demonstrates a significantly negative impact on tax avoidance.