<![CDATA[This study aims to empirically examine and analyze the effect of profitability, capital intensity, and transfer pricing on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research applies a quantitative approach with a causal associative method. The population consists of all food and beverage sector companies listed on the IDX, and the sample was selected through purposive sampling, yielding 18 companies with 64 observations after outlier elimination. The data are secondary data in the form of audited annual financial reports, analyzed using multiple linear regression with classical assumption tests processed through SPSS software. Profitability is proxied by Return on Assets (ROA), capital intensity by the fixed asset intensity ratio, transfer pricing by the related party transaction ratio, and tax avoidance by the Effective Tax Rate (ETR). The results show that profitability has a significant negative effect on tax avoidance, capital intensity has a significant positive effect on tax avoidance, whereas transfer pricing has no significant effect on tax avoidance in the food and beverage sector during the observation period.]]>
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