<![CDATA[Abstract - This study aims to analyze the effect of profitability, tax rate, and sales growth on capital structure in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from the companies’ annual financial statements. The sample was selected using a purposive sampling method. Data analysis was conducted using panel data regression with the assistance of EViews 14 software. The results indicate that profitability, tax rate, and sales growth collectively have a significant effect on capital structure. Based on the examination of each variable, profitability has a significant effect on capital structure, tax rate has no significant effect on capital structure, while sales growth has a significant effect on capital structure. The findings of this study are expected to serve as a consideration for companies in determining capital structure policies and as a reference for investors and future researchers.]]>
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