<![CDATA[This study aims to analyze the influence of profitability, earnings management, and leverage on tax avoidance among basic metal and steel sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative approach was employed using secondary data derived from corporate financial statements. The research sample consisted of 14 companies, yielding a total of 56 observations over the four-year study period. Data analysis was conducted using panel data regression with the Common Effect Model (CEM) approach. The results indicate that profitability has a positive and significant effect on tax avoidance, whereas earnings management and leverage do not show a significant influence. However, when analyzed simultaneously, profitability, earnings management, and leverage significantly affect tax avoidance. The Adjusted R-squared value of 11.16% indicates that the three independent variables explain 11.16% of the variation in tax avoidance, while the remaining 88.84% is influenced by factors outside the research model. These findings provide empirical insight into the determinants of tax avoidance within the basic metal and steel sub-sector and are expected to serve as an academic reference for future research on corporate taxation.]]>
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