THE EFFECT OF LEVERAGE, PROFITABILITY AND FIRM SIZE ON TAX AVOIDANCE PRE AND DURING THE COVID-19 PANDEMIC : (Case Study on Property, Real Estate and Building Construction Sector Companies Listed on the Indonesia Stock Exchange 2016-2020 Period) - Gusnandar Arnan, Sendi (Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung, 2022)