Background. Tax avoidance is an effective method of mitigating the tax burden by circumventing taxes through transactions. Moreover, tax avoidance may be construed as a method of circumventing taxes while remaining within the bounds of the law. While the company's tax evasion may adhere to tax regulations, it can nonetheless have adverse effects on the nation.
Aims. This study aims to investigate the internal factors within organizations that promote tax evasion and to examine the influence of company size, profitability, and leverage on tax avoidance. Tax avoidance is a financial approach that lawfully reduces business tax obligations efficiently.
Methods. This study examines the internal factors that influence avoidance in LQ45 businesses listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, as reflected in the LQ45 index during this period.
Result. Based on the sample criteria, 38 companies were selected as the research object from 152 data sources, employing a quantitative descriptive approach. This study analyzes financial statements and business governance factors to evaluate their influence on tax avoidance.
Conclusion. The primary internal factors analyzed encompass profitability, leverage, and firm size. The results indicate that firm size significantly influences avoidance behavior, with larger, more successful enterprises employing more aggressive tax tactics.
Implementation. Profitability also significantly affects tax avoidance, as companies can focus on reducing the amount of income tax they are required to pay.

Keywords: Profitability, Leverage, Size, Tax avoidance