<![CDATA[This study is designed to examine how liquidity, capital intensity ratio, and good corporate governance mechanisms affect tax management within manufacturing firms in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) over the 2019-2023 period. Employing a quantitative research design, the study focuses on a population comprising all relevant companies within the specified sector and timeframe. A purposive sampling method was applied, resulting in the selection of nine firms that met the established criteria. The analysis relies on secondary data sourced from the official website of the Indonesia Stock Exchange. Panel data regression analysis is utilized as the primary analytical technique. The empirical findings indicate that, when considered jointly, liquidity, capital intensity ratio, managerial ownership, institutional ownership, and the audit committee exert a significant influence on tax management. However, when examined individually, liquidity and capital intensity ratio demonstrate a negative association with tax management, whereas managerial ownership, institutional ownership, and the audit committee do not exhibit any statistically significant effect. The adjusted R-squared value of 0.4862 indicates that the five independent variables collectively explain 48.62% of the variation in tax management.]]>
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