<![CDATA[This research aims to provide empirical evidence on the effects of environmental uncertainty, thin capitalization, executive character, and profitability on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange for 2020–2024. The study uses purposive sampling and includes 153 firm-year observations. It applies quantitative methods and multiple linear regression. The results show that environmental uncertainty negatively affects tax avoidance. This is notable, as previous findings have been inconsistent. Executive character has a positive effect, suggesting that risk-taking managers are more likely to pursue tax-reducing strategies. Thin capitalization and profitability do not influence tax avoidance in these companies. The study implies that firms in volatile environments favor stability and compliance over tax avoidance, while manager discretion remains important in tax behavior.]]>
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