<![CDATA[This research was conducted with the aim of determining the influence of company characteristics, independent board of commissioners, managerial ownership, and company age on tax avoidance. This type of research is quantitative research. The data source used is secondary data. The sample used in this study is non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The sampling technique carried out in the research is the purposive sampling method. The observations in this study amounted to 222 data from 37 companies that were sampled. The test was carried out using the panel data regression method with the help of eViews 12 software. The results of the study show that simultaneously the characteristics of the company, the independent board of commissioners, managerial ownership, and the age of the company have an effect on tax avoidance. Partial managerial ownership has an effect on tax avoidance, but the characteristics of the company proxied by the size of the company, the independent board of commissioners, and the age of the company have no effect on tax avoidance.]]>
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