T This research aims to analyze the effect of corporate profits, debt levels, and size of companies on tax management in the pharmaceutical and health service sub-sector listed on the indonesia stock exchange (idx) for the 2020-2024 period. a quantitative approach is used by panel data regression methods to obtain more accurate results. the purposive sampling technique was used in the selection of samples, resulting in 8 companies being the object of research. research results show that corporate profits and corporate size have a positive effect on tax management, while debt levels have no significant effect. statistical analysis through the chow, hausman, and lagrange multiplier tests helped determine the best model in this study, the fixed effect model. the results of the adjusted r-squared test showed that independent variables were able to account for most variations in tax management, although there were still other influencing factors. this study provides implications that companies with greater profitability and size have a higher tendency to do tax management. this result is expected to serve as a consideration for the management of companies, regulators, and tax authorities in improving tax transparency and compliance.