<![CDATA[This study examines the effects of tax avoidance, tax aggressiveness, and profitability on firm value. The population comprised 132 non-cyclical sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using purposive sampling, 41 companies were selected. Secondary data were obtained from financial statements and analyzed using panel-data regression in EViews 13. The results show that, partially, tax avoidance has a negative but statistically insignificant effect on firm value, tax aggressiveness has a negative and significant effect, and profitability has a positive and significant effect. Simultaneously, the three variables significantly affect firm value. These findings indicate that aggressive tax strategies may reduce investors' valuation of a company. Therefore, transparent tax policies and improved profitability are more relevant strategies for non-cyclical sector companies seeking to increase firm value.]]>
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