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Sponsored AI Networking Cookbook: Practical recipes for AI-assisted network automation and development AI Networking Cookbook: Practical recipes for AI-assisted network automation and development

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Novi Aulia

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Open access Aug 2026

Firm size, profitability, and tax avoidance: Evidence from Indonesia's listed food and beverage companies, 2021–2023

This study examines how firm size and profitability relate to tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange (IDX) over 2021–2023. Tax avoidance is measured using the Cash Effective Tax Rate (Cash ETR), firm size is proxied by the natural logarithm of total assets, and profitabil...

Novi Aulia, Fitriani, Salsabila et al. · 0 citations

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