It depends, especially on why you are doing a water change. If your nitrates and phosphates are not increasing from a refugium or similar, then you do not have to if that is the cause. If you need to replace major and minor elements and you don't dose them, then you would need to as they deplete. I don't do water changes on my 75 because my refugium handles my waste, my carbon keeps the water looking decent and removes some other unwanted substances, and I dose the elements. In a smaller tank, water changes are simpler and don't require multiple 5 gallon buckets. People with larger tanks still do water changes, but it becomes costly and a hassle when you deal with large volumes of water.