indarti, I., and T. Tirtono. “Profitability, Fixed Assets Intensity, and Leverage As Determinants of Tax Avoidance: Empirical Evidence from F&B Companies Listed on IDX 2022-2024”. JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen Dan Akuntansi, Vol. 8, no. 1, Aug. 2026, pp. 192-04, doi:10.33747/capital.v8i1.379.