Sulistiyanto, D. and Tjaraka, H. 2025. Managerial Ownership, Company Size, and Profitability as Determinant Factors of Tax Avoidance in Food and Beverage Companies Listed on the IDX in 2020-2023. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). 7, 3 (May 2025), 8749-8769. DOI:https://doi.org/10.31538/iijse.v7i3.6083.