<![CDATA[This study aims to analyze the effect of Fiscal Loss Compensation, Inventory Intensity, and Deferred Tax Expense on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax Avoidance is proxied by the Cash Effective Tax Rate (CETR). This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The sampling technique used was purposive sampling. From 92 companies, 15 companies met the predetermined criteria, and after the outlier test, 8 companies with 40 observations were obtained for the final analysis. The data were analyzed using panel data regression with EViews 13. The results show that Fiscal Loss Compensation has no effect on Tax Avoidance, while Inventory Intensity and Deferred Tax Expense have an effect on Tax Avoidance. Simultaneously, Fiscal Loss Compensation, Inventory Intensity, and Deferred Tax Expense affect Tax Avoidance. The Adjusted R-Squared value of 34.67% indicates that the independent variables explain 34.67% of the variation in Tax Avoidance.]]>
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