<![CDATA[This study aims to obtain empirical evidence regarding the effect of tax avoidance, capital structure, and sales growth on firm value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during 2020–2024. This study employed a quantitative approach using secondary data obtained from annual reports. Purposive sampling resulted in 5 companies with 25 observations. Data were analyzed using panel data regression with EViews 13. The results indicate that, simultaneously, tax avoidance, capital structure, and sales growth have a significant effect on firm value. Partially, tax avoidance has no effect on firm value, capital structure has no effect on firm value, while sales growth has an effect on firm value. The findings indicate that tax avoidance practices and capital structure decisions have not become factors that individually affect changes in firm value, while sales growth is one of the factors that can affect firm value. Therefore, companies need to pay attention to sales growth as one of the indicators for improving investor perceptions and firm value. This study is expected to serve as a reference for investors, academics, and future researchers.]]>
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