<![CDATA[This study aims to analyze the significant impact of profitability, leverage, and firm size on the intensity of tax avoidance policies affecting manufacturing companies in the Fast Moving Consumer Goods (FMCG) subsector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample was selected using a purposive sampling method and the data used were valid data of 47 companies with a total of 141 observations. The data processing technique used multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows version 31 and Microsoft Excel 2013. Based on the data analysis conducted, it was found that the level of profit has a significant impact on tax avoidance practices. Meanwhile, capital financing and firm size did not impact tax avoidance practices. The consequences of the output of this study indicate that FMCG companies need to optimize their profitability management transparently to minimize loopholes in tax avoidance practices, and increase compliance with applicable tax regulations without ignoring the capital structure and size of the company.]]>
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