<![CDATA[This study aims to analyze the influence of thin capitalization, accounting conservatism, and financial distress on tax avoidance in food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2025. Employing a quantitative associative approach, the research utilizes secondary data obtained from annual financial reports of these companies. A purposive sampling method was used, resulting in 60 balanced panel data observations. Tax avoidance, the dependent variable, is proxied by the Book-Tax Difference (BTD). The independent variables include thin capitalization, proxied by the Debt to Equity Ratio (DER), accounting conservatism using CONACC, and financial distress using the Debt to Asset Ratio (DAR). The panel data regression analysis results, using the Common Effect Model (CEM), indicate that all three independent variables significantly and positively affect tax avoidance, both partially and simultaneously. The model explains 64.84% of the variation in tax avoidance]]>
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