<![CDATA[A country's fiscal revenue is largely derived from taxes, and tax avoidance behavior is receiving a lot of attention from the academic and practical worlds. However, tax expenses in a company's accounts can indeed significantly impact the firm's profitability and cash flows, creating strong incentives for managers to engage in tax avoidance strategies. Analysing the relationship between leverage, accounting conservatism, and tax avoidance, with sales growth capability as a moderating variable, is essential for comprehending how these elements interact in influencing a firm's financial decisions, particularly concerning tax strategies. The research was conducted online through the official website of the Indonesia Stock Exchange (IDX), on all Food and Beverage Subsector Companies Listed on the IDX in 2020-2022. The sample determination in this study was through purposive sampling technique. This study uses Linear Regression and Moderated Regression Analysis (MRA) data analysis methods with the help of the SPSS for Windows statistical application. The results suggest that leverage has a positive and significant influence on tax avoidance, corroborating findings from previous research. However, the study found that accounting conservatism does not have a direct and significant impact on tax avoidance practices. Interestingly, the findings indicate that leverage can strengthen the effect of leverage itself on tax avoidance, suggesting a compounding influence.]]>
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