<![CDATA[Taxes serve as a major source of government income, originating from both domestic and international avenues. They represent obligations mandated by the government through legislation and are allocated for the welfare of the state. This study aims to examine the impact of financial distress, thin capitalization, and accounting conservatism on tax avoidance strategies among companies in the non-cyclical consumer sector. The primary goal is to assess how each of these three factors influences corporate tax avoidance behavior. A quantitative research approach was employed, utilizing secondary data obtained from financial reports. The study’s sample consists of 39 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding a total of 195 observations over five years. Panel data regression analysis was conducted using the Eviews 12 software for data processing. The findings reveal that financial distress and thin capitalization do not significantly affect tax avoidance. However, the application of accounting conservatism appears to encourage companies to fulfill their tax obligations consistently.]]>
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