<![CDATA[This study aim to analyze the effect of Business Strategy, Inventory Intensity, and Thin Capitalization on Tax Avoidance in Consumer Non-Cylicals companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study employed a quantitative method with an associative approach. The data used were secondary data in the form of companies’ annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 22 companies observed over a five-year period, with a total of 110 observations. The data were analyzed using panel data regression with EViews 12 software. The result show that Business Strategy, Inventory Intensity, and Thin Capitalization simultaneously have a significant effect on Tax Avoidance. Partially, Business Strategy and Inventory Intensity have no significant effect on Tax Avoidance, while Thin Capitalization has a significant effect on Tax Avoidance.]]>
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