The Effect of Liquidity, Profitability, and Leverage on Tax Aggressiveness with Company Size as a Moderating Variable in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX) 2019-2023: Pengaruh Likuiditas, Profitabilitas, Dan Leverage Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2019-2023. Jurnal Perilaku Bisnis Kontemporer, [S. l.], v. 2, n. 1, p. 32–40, 2025. DOI: 10.62769/jbbv7v34. Disponível em: https://journal.sumaterascientist.id/index.php/JUBIKO/article/view/33.. Acesso em: 4 apr. 2026.