<![CDATA[Taxes are the main source of state revenue and play an important role in supporting development and maintaining economic stability. Taxes are compulsory in nature and do not provide direct compensation, but they are used for the benefit of the state and public welfare. In practice, tax management is often associated with agency theory, which describes a contractual relationship between one or more principals and agents who are given authority to make decisions in managing the company. This condition forms the basis of tax management practices, which include strategies such as tax planning, financial structure arrangements, and the selection of certain accounting policies to reduce tax burdens and increase the company’s net profit. This study aims to determine the effect of profitability, leverage, and capital intensity ratio on tax management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is a quantitative study using secondary data. The population in this study consists of manufacturing companies listed on the IDX during the 2021–2024 period. The sampling technique used was purposive sampling, resulting in 86 manufacturing companies as the final sample. After the data were collected, multiple linear regression analysis was conducted. The data were processed using IBM SPSS version 27 for Windows. The results of the analysis indicate that profitability, leverage, and capital intensity ratio have an effect on tax management. Based on these findings, it is expected that taxpayers will fulfill their tax obligations properly without manipulating data in order to make the company appear to have good profitability, leverage, or capital intensity ratios]]>
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