<![CDATA[This study aims to analyze the influence of growth opportunities, tax planning, and inventory turnover on firm value among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using secondary data derived from financial statements and annual reports. The sample was selected using purposive sampling, resulting in 31 companies and 155 observations. Analysis was conducted using panel data regression with the aid of e-views 12. The results indicate that growth opportunities, tax planning, and inventory turnover simultaneously have a significant effect on firm value. Individually, growth opportunities do not significantly affect firm value, whereas tax planning has a positive and significant effect. Inventory turnover does not significantly affect firm value. These findings suggest that tax efficiency is prioritized over asset growth and inventory turnover when it comes to enhancing firm value.]]>
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