<![CDATA[This research aims to examine the effect of fixed asset intensity, liquidity, and executive characteristics on tax avoidance in lq45-indexed companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024. This research employs a quantitative approach using a purposive sampling technique. The sample consists of 24 companies that meet the predetermined criteria, resulting in 120 observations over five years. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The data were analyzed using descriptive statistical analysis and panel data regression with the assistance of EViews 12 software. The result indicate that fixed asset intensity, liquidity, and executive characteristics simultaneously have a significant effect on tax avoidance. Partially, fixed asset intensity has a positif effect on tax avoidance, and liquidity also has a positif effect on tax avoidance. However, executive characteristics do not have a effect on tax avoidance.]]>
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