PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK : STUDI EMPIRIS PADA SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2023-2024.

This study aims to investigate the impact of profitability, leverage, and business size on tax evasion among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. The Cash Effective Tax Rate (CETR) ratio quantifies tax evasion. The sample was acquired by purposive sampling, resulting in 25 firms during a two-year observation period (n=50). Multiple linear regression was employed for data analysis. The results demonstrate that profitability and leverage substantially increase tax evasion, although firm size exerts a major negative effect. All three elements simultaneously exert a significant impact on tax evasion. These findings support agency theory and indicate that a company's financial condition influences its tax obligation management strategies.