<![CDATA[This study aims to analyze the role of gender in moderating the effect of financial distress on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This study used a quantitative method with a secondary data approach obtained from the company's financial statements. 156 samples from a total of 650 companies in the primary consumption sector in 2019-2023 were analyzed using the panel data moderated regression method. The results showed that financial distress has a significant effect on tax avoidance. Companies that are struggling financially are often also more likely to avoid paying taxes. Gender has been shown to play a role in the connection between financial distress and tax avoidance. Having female directors can reduce the effect of financial distress on tax avoidance, as female directors tend to be risk averse. The implications of this study suggest that increasing the proportion of women in the board of directors can be one of the effective strategies in improving tax compliance and corporate financial transparency. Therefore, the government and relevant authorities may consider implementing policies that encourage gender diversity at the board of directors level. The novelty of this study is the use of gender as a moderating variable with the latest time period, offering valuable insights and contributing to the latest literature on gender, financial distress, and tax avoidance.]]>
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