<![CDATA[This study aims to analyze the effects of tax planning, dividend policy, and growth opportunity on firm value. The research focuses on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employs a quantitative approach with an associative research design and uses secondary data obtained from the companies’ annual financial statements. The sample was selected using a purposive sampling technique based on predetermined criteria. A total of 27 companies were selected for a five-year observation period, resulting in 135 observations. The data analysis techniques included descriptive statistical analysis, panel data regression model estimation and selection, the coefficient of determination test, the simultaneous test (F-test), and the partial test (t-test). The results indicate that, partially, tax planning and dividend policy have no effect on firm value, while growth opportunity affects firm value. Simultaneously, tax planning, dividend policy, and growth opportunity affect firm value. These findings suggest that growth opportunities are among the factors considered in determining the value of companies in the consumer non-cyclicals sector.]]>
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