The Effect of Income Tax Expense and Profitability on Tax Avoidance in Food and Beverage Sub-sector Manufacturing Companies Listed on the Indonesia Stock Exchange (2020–2024)

Abstract

This study aims to examine the effect of income tax expense on tax avoidance. The object of this 
research is manufacturing companies in the food and beverage sub-sector listed on the Indonesia 
Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach 
with data analysis techniques including classical assumption tests, panel data linear regression 
analysis, hypothesis testing, and coefficient of determination testing. The results of this study indicate 
that Income Tax Expense has a positive and significant effect on Tax Avoidance. Simultaneously, the 
two independent variables (Income Tax Expense and Profitability) have a positive and significant 
effect on Tax Avoidance.