Pengaruh Komisaris Independen, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2021-2025

Muhammad Dafa Alfarisi (Universitas Budi Luhur)
Rachmat Arif (Universitas Budi Luhur)

Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce

This study aims to examine the effect of independent commissioners, firm size, profitability, and leverage on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study is motivated by the importance of corporate governance and financial characteristics in influencing corporate tax avoidance practices. The research sample was selected using a purposive sampling method based on predetermined criteria, resulting in 22 companies. Data were obtained from the companies’ financial reports during the observation period and analyzed using multiple linear regression with the assistance of SPSS version 22.0. The results show that leverage has a negative and significant effect on tax avoidance, indicating that higher leverage is associated with lower tax avoidance practices. Meanwhile, independent commissioners, firm size, and profitability do not have a significant effect on tax avoidance. These findings indicate that governance mechanisms and financial characteristics, except leverage, do not significantly determine tax avoidance practices among food and beverage companies listed on the IDX during the 2021–2025 period.