<![CDATA[This study aims to analyze the effect of profitability, firm size, and liquidity on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research method used is a quantitative approach with a causal research design. The research sample was selected using purposive sampling technique, resulting in 27 companies with a total of 108 observations. The dependent variable in this study is tax avoidance, measured using the Effective Tax Rate (ETR). The independent variables consist of profitability, measured by Return on Assets (ROA); firm size, measured by the natural logarithm of total assets; and liquidity, measured by the current ratio. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25 software, through a series of descriptive statistical tests, classical assumption tests, and hypothesis testing (t-test, F-test, and coefficient of determination).]]>
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