<![CDATA[This study aims to analyze the influence of cost structure and operational efficiency on tax avoidance among micro, small, and medium enterprises (MSMEs) in the food and beverage sector across several regions of Indonesia. This study employs a quantitative approach with a purposive sampling method. Data were collected through questionnaires distributed to MSME operators who met the predetermined sampling criteria. The data were analyzed using multiple linear regression. The results indicate that cost structure and operational efficiency simultaneously have a significant effect on tax avoidance. Partially, cost structure has a positive and significant effect on tax avoidance, indicating that MSMEs with higher cost structures tend to exhibit a greater tendency toward tax avoidance. In contrast, operational efficiency does not have a significant effect on tax avoidance. The research model explains a portion of the variation in tax avoidance, while the remaining variation is influenced by other factors outside the model. These findings indicate that cost structure is a more dominant factor in influencing tax avoidance tendencies among MSMEs in the food and beverage sector. Therefore, MSME operators are encouraged to improve cost recording practices, financial management, and their understanding of tax regulations to support tax compliance and sustainable business development.]]>
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