This study aims to analyze the factors influencing tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The independent variables examined in this study are profitability, firm size, and sales growth, while the dependent variable is tax avoidance. The study is grounded in agency theory, which explains the conflict of interest between the government as tax collector and companies as taxpayers.

The population consists of food and beverage companies listed on the IDX during 2022-2024. The sample was selected using purposive sampling based on several criteria, namely companies that consistently published complete annual financial statements, did not report losses, and had Cash Effective Tax Rate (CETR) values between 0 and 1. This procedure produced 43 sample companies and 129 firm-year observations. The data were analyzed using multiple linear regression with IBM SPSS 25.

The results show that profitability has a positive and significant effect on tax avoidance, firm size has a negative and significant effect on tax avoidance, and sales growth has no significant effect on tax avoidance. These findings indicate that profitable companies tend to be more motivated to reduce tax payments, while larger companies are more cautious due to stronger external monitoring and reputational considerations.