<![CDATA[The aims of this research are to examine the influence of profitability, sales growth, leverage, and company size on tax avoidance in manufacturing companies within the food and beverage sector. The research used a quantitative method, with a total of 180 research samples obtained through purposive sampling, and was analyzed using PLS-SEM. The findings indicate that profitability does not influence tax avoidance in Indonesia, Malaysia, Thailand, and the Philippines. Similarly, sales growth shows no effect on tax avoidance across these countries. Leverage does not have an impact on tax avoidance in Indonesia, Malaysia, and Thailand but shows a significant effect in the Philippines. Then company size has not influence tax avoidance in Indonesia, Malaysia, Thailand and the Philippines. The practical and theoretical contribution of this study lies in the application of agency theory to explain cross-country tax avoidance practices in Southeast Asia, alongside the utilization of bootstrapping analysis via the SmartPLS 4 application. Research limitation: this study does not pay attention to the existing tax policies in each country that are the object of the research, so it has the potential to affect the results of the research.]]>
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