The objective of this research is to analyze the relationship between Accounting Conservatism, Executive Attributes, Business Strategy, and Foreign Ownership with Tax Avoidance among manufacturing firms on the Indonesia Stock Exchange (IDX) for the years 2019 to 2023. Using a quantitative research approach, the study selects a sample of 56 firms through purposive sampling. Data were collected from IDX official sources and firms’ financial reports, and panel data regression analysis is conducted to determine the impact of the independent variables on Tax Avoidance. The results indicate that Accounting Conservatism has a statistically significant and positive effect on Tax Avoidance, suggesting that firms adopting more conservative accounting methods tend to pursue greater tax minimization. Conversely, Executive Attributes, Business Strategy, and Foreign Ownership do not exhibit a significant influence, implying that these factors are not key determinants of tax avoidance behavior within the sample. The analysis reveals that Accounting Conservatism is positively and significantly associated with Tax Avoidance, implying that firms emphasizing conservative accounting are more likely to reduce their tax liabilities. In contrast, no meaningful relationship is found between Executive Attributes, Business Strategy, or Foreign Ownership and Tax Avoidance, indicating their limited role in influencing such behavior. In conclusion, the study offers empirical support for the impact of accounting practices—particularly conservative approach on tax planning behavior. Nonetheless, it underscores the relatively minor role of managerial characteristics, strategic choices, and foreign ownership in explaining tax avoidance in the context of Indonesia’s manufacturing sector.