PENGARUH PROFITABILITAS, INTENSITAS ASET, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRI BIDANG KONSUMSI

Abstract This study aims to analyze the influence of profitability, asset intensity, company size, and leverage on tax avoidance practices in consumer industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. A quantitative approach was employed using panel data regression analysis with E-Views 9 software. The sample consisted of 13 food and beverage sub-sector companies selected through purposive sampling. Data were sourced from annual financial reports. The results revealed that: (1) Profitability (measured by Operating Profit Margin/OPM) has a positive and significant effect on tax avoidance (proxied by Book Tax Difference/BTD); (2) Asset intensity has a positive and significant effect on tax avoidance; (3) Company size (total assets) has no significant effect; (4) Leverage (measured by Debt to Equity Ratio/DER) has a negative and significant effect on tax avoidance. The study concludes that profitability and asset intensity encourage tax avoidance, while leverage discourages it, and company size is irrelevant. These findings provide implications for corporate management in designing legal tax strategies and for the government in strengthening tax regulations. Keywords: Tax Avoidance, profitability, Asset intensity, size, leverage