Noor Adi Rahmatia (2026). The Effect of Profitability, Leverage, Firm Age, Firm Size, and Liquidity on Tax Aggressiveness in Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 Period.

Advisor: Norlena, SE., MSA., Ak., CA

This study was conducted to examine the effects of profitability, leverage, firm age, firm size, and liquidity on tax aggressiveness in food and beverage sub-sector companies listed on the IDX for the 2021–2025 period.

This study is a quantitative study. The population in this study consists of 97 companies in the food and beverage sub-sector listed on the IDX during the 2021–2025 period. The sample used in this study consists of 11 food and beverage sub-sector companies selected using the purposive sampling method, resulting in a total of 55 data samples. The data used in this study are secondary data and were analyzed using multiple linear regression analysis to test the influence of each independent variable on the dependent variable.

The test results indicate that: (1) Profitability has an effect on tax aggressiveness; (2) Leverage has an effect on tax aggressiveness; (3) Firm age has an effect on tax aggressiveness; (4) Firm size has no effect on tax aggressiveness; and (5) Liquidity has an effect on tax aggressiveness.

Keywords: Firm Age, Firm Size, Leverage, Liquidity, Profitability, Tax Aggressiveness.