<![CDATA[This study examines the effect of sales growth, gender diversity, and firm size on corporate tax planning by integrating financial characteristics and corporate governance perspectives. The study focuses on food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed using secondary data obtained from companies' annual financial reports. Purposive sampling resulted in 32 companies and 128 firm-year observations. The empirical analysis examines the relationship between sales growth, gender diversity, firm size, and tax planning measured using the Cash Effective Tax Rate (CETR). The findings indicate that sales growth has a significant effect on tax planning, whereas gender diversity and firm size do not show statistically significant individual effects. Simultaneously, the independent variables significantly explain variations in corporate tax planning. This study contributes to the tax and corporate governance literature by integrating financial growth characteristics, managerial diversity, and organizational characteristics in explaining corporate tax planning behavior in an emerging-market context. The findings also indicate that tax planning decisions cannot be explained solely by board diversity and company scale, suggesting that other financial and governance characteristics should be considered in future research.]]>
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