This study aims to determine the effect of Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value. The research method used is quantitative. Samples were taken using the purposive sampling method for food and beverage sub-sector companies listed on the IDX in 2018 – 2021. The total sample was 43 companies. The analytical method of this study uses SPSS 26. The results of this study show that Gender Diversity Executive has no effect on Tax Avoidance, Thin Capitalization and Capital Intensity have a significant effect on Tax Avoidance. Gender Diversity Executive has no effect on Firm Value, Thin Capitalization and Capital Intensity have a significant effect on Firm Value. The implication of this research is to be taken into consideration by management in carrying out correct tax avoidance actions without violating the law and financial managers pay attention to non-financial aspects that can affect company value.