<![CDATA[This study aims to empirically examine the influence of tunneling incentives, inventory intensity, and earnings management on tax avoidance. The research focuses on companies in the non-cyclical consumer sector. A quantitative research method was employed, utilizing secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) between 2020 and 2024. The sample was selected using purposive sampling; 33 companies met the criteria, and with a five-year observation period, a total of 165 observations were obtained. Data processing was conducted using EViews 12 statistical software, involving descriptive statistics, regression model estimation, model fit testing, classical assumption testing, the coefficient of determination (R²), panel data regression analysis, and both F-tests and t-tests. The partial t-test results indicate that tunneling incentives have a probability value of 0.0007 (less than 0.05), signifying a negative effect on tax avoidance; inventory intensity shows a probability value of 0.3401 (greater than 0.05), indicating no effect on tax avoidance; and earnings management shows a probability value of 0.0119 (less than 0.05), indicating a negative effect on tax avoidance. The F-test results show a probability value of 0.0000 (less than 0.05), demonstrating that tunneling incentives, inventory intensity, and earnings management collectively influence tax avoidance.]]>
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