Profitability, Leverage, and Fixed Asset Intensity on Tax Avoidance Listed on the Indonesia Stock Exchange

The aim of this research is to analyze the influence of profitability, leverage, and fixed asset intensity on tax avoidance. Cash effective tax rate (CETR) is used to measure tax avoidance which is the dependent variable in this research. Financial reports from food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) for 2019-2021 were used as objects in this research. The research sample consisted of 26 companies obtained through a purposive sampling method with data analysis techniques and multiple linear regression analysis. The result of the analysis show that profitability, leverage, and fixed asset intensity have a significant positive effect on tax avoidance