The research aims to explain the influence of Good Corporate Governance (GCG) as proxied by Institutional Ownership, Managerial Ownership, Board of Directors, Independent Board of Commissioners, and Audit Committee on Tax Avoidance with Business Strategy as a moderator. The population in this study consisted of 92 property and real estate sector service companies in 2021-2023 which were registered on the IDX. Purposive sampling as a sample collection method with a total sample of 57 companies. Hypothesis testing uses moderated regression analysis with IBM SPSS software. The results of the hypothesis test show that of the 5 proxies, only Institutional Ownership, Managerial Ownership and the Audit Committee have an effect on tax avoidance, while the Board of Directors and Independent Board of Commissioners have no effect on Tax Avoidance. Business Strategy cannot moderate GCG towards tax avoidance in property and real estate sector service companies. The research results contribute and provide an overview to the government regarding the impact of tax avoidance on companies in the property and real estate sectors.