Food Avoidance Research Articles

Living with and Caring for People with Multiple Food Allergies: A Qualitative Study.

The quality of life (QoL) impact of food allergies extends beyond severe allergic reactions, as food avoidance can permeate the daily lives of individuals with food allergies and their caregivers. People with multiple food allergies may experience a greater impact on QoL than people with a single food allergy, but there is limited evidence available. The aim of the study was to provide insight into the lived experiences of adults, teenagers, children, and caregivers of children with multiple food allergies. Semi-structured interviews were conducted of people with multiple food allergies and their caregivers (n = 20) in the United States, including 10 adults, 5 teenagers, and 5 caregivers of children. Patterns in responses were explored using reflexive thematic analysis. Four themes were developed by the researchers to convey the experiences of people with food allergies and QoL impact: preparedness and allergen avoidance results in a loss of spontaneity; emotional impact varies by person and for each person; participating in society involves speaking up and trusting others; and food is more than nutrition. In addition, 3 themes were identified that convey the experiences of caregivers: looking out for your child's safety is an emotional balancing act; limitations on what you can do on your own and as a family; and creating a safe and fulfilling environment can be time-consuming and costly. These findings highlight that people with multiple food allergies experience social limitations, stress about food safety and allergen avoidance, and restrictions on freedom. Caregiver QoL is impacted by the need to navigate social, emotional, and practical implications of caring for a child with multiple food allergies.

Flaxseed anaphylaxis: an emerging allergen.

Flaxseed is an emerging allergen, and a detailed clinical history is crucial for diagnosis. Flaxseed allergens identified are associated with severe reactions. Providing clear advice on food avoidance might be challenging as there are no reports of clinical cross-reactivity to other foods published.

Pollen-Food Allergy Syndrome: From Food Avoidance to Deciphering the Potential Cross-Reactivity between Pru p 3 and Ole e 7.

Cross-reactivity between nonspecific lipid transfer proteins could cause anaphylaxis, further influencing food avoidance and nutrient deficiencies. The one affecting olive pollen (Ole e 7) and peach (Pru p 3) may underlie a variety of pollen-food syndromes, though a deep molecular analysis is necessary. Three Ole e 7-monosensitised patients (MON_OLE), three Pru p 3-monosensitised patients (MON_PRU) and three bisensitised patients (BI) were selected. For epitope mapping, both digested proteins were incubated with patient sera, and the captured IgE-bound peptides were characterised by LC-MS. The analysis revealed two Ole e 7 epitopes and the three Pru p 3 epitopes previously described. Interestingly, the "KSALALVGNKV" Ole e 7 peptide was recognised by MON_OLE, BI and MON_PRU patients. Conversely, all patients recognised the "ISASTNCATVK" Pru p 3 peptide. Although complete sequence alignment between both proteins revealed 32.6% identity, local alignment considering seven residue fragments showed 50 and 57% identity when comparing "ISASTNCATVK" with Ole e 7 and "KSALALVGNKV" with Pru p 3. This study mapped sIgE-Ole e 7-binding epitopes, paving the way for more precise diagnostic tools. Assuming non-significant sequence similarity, structural homology and shared key residues may underlie the potential cross-reactivity between Ole e 7 and Pru p 3 nsLTPs.

Computational analysis of human gut microbial prolyl oligopeptidases (POPs) reveal candidate genes as therapeutics for celiac disease

Celiac disease (CD) is a common autoimmune disorder in which the patients are unable to digest gluten, which is present in foods made up of wheat, barley and rye. Whilst diagnosis happens late in 80% of the cases, avoidance of such foods appears to be the common solution. Alternative management strategies are required for the patients and their families since CD is also genetically carried over. Probiotic therapeutics and the consumption of appropriate enzymes, such as prolyloligopeptidases (POPs), from gut-friendly bacteria could reduce the disease burden and provide a better lifestyle for CD patients. We have examined around 5000 gut bacterial genomes and identified nearly 4000 non-redundant putative POPs. A select set of 10 gut bacterial POP sequences were subject to three-dimensional modelling, ligand docking and molecular dynamics simulations where stable interactions were observed between the POPs and gluten peptides. Our study provides sequence and structural analysis of potential POP enzymes in gut bacterial genomes, which form a strong basis to offer probiotic solutions to CD patients. In particular, these enzymes could be lead future therapeutics for this disease.

Validation of the Adult Eating Behavior Questionnaire (AEBQ) in a young adult Black sample in the U.S.: Evaluating the psychometric properties and associations with BMI

The Adult Eating Behavior Questionnaire (AEBQ) is an instrument developed in the UK and used to examine appetitive traits in adults. The AEBQ is divided into four Food Approach subscales, namely; Enjoyment of Food, Emotional Overeating, Food Responsiveness and Hunger, and four Food Avoidance subscales, namely; Emotional Undereating, Food Fussiness, Slowness in Eating, and Satiety Responsiveness. The instrument has been validated in a number of countries. However, there is limited evidence to show the validation of the AEBQ in predominantly Black populations. The aim of this cross-sectional study was to validate the AEBQ in a Black young adult sample in the U.S.A. Participants (n = 229) consisted of young adults with an average age (20.97 ± 4.31) attending a Central Virginia Historically Black University. Reliability Analysis and Confirmatory Factor Analysis (CFA) were conducted. Correlations, as well as multivariate multiple linear regression models were estimated. Food Avoidance subscales demonstrated more internal consistency than the Food Approach subscales. The CFA results indicated a 7-factor model in which the Hunger subscale was eliminated to fit the data better overall. The Food Approach subscales demonstrated more convergent validity than the Food Avoidance subscales. BMI significantly predicted both Emotion Overeating and Emotional Undereating, as well as Food Fussiness. Moreover, both sex and age significantly predicted Emotional Undereating, Food Responsiveness and Hunger. Further, sex significantly predicted Emotional Overeating and Satiety Responsiveness. Lastly, depression predicted Emotional Undereating. In conclusion, this study provided some evidence to support the use of the AEBQ as a reliable and valid measure of adult eating behavior.

Associations between child eating behaviors with eating patterns and diet quality in preschool-aged children

Childhood eating behaviors are associated with weight status and laboratory assessments of dietary intake. However, little is known about how eating behaviors relate to the eating patterns and diet quality of children from marginalized populations when assessed in their natural environments. Therefore, we examined the association of food avoidant (e.g., food fussiness and satiety responsiveness) and food approach (e.g., food responsiveness and enjoyment of food) eating behaviors with children's meal size, eating frequency, and diet quality. We analyzed data from 61 predominately low-income Hispanic/Latinx preschool-aged children. Caregivers completed the Childhood Eating Behavior Questionnaire and two 24-h dietary recalls. From the recalls, we calculated meal size, eating frequency, and modified Diet Quality Index Scores (DQIS), and evaluated associations with eating behaviors using multivariable linear models. We also explored the relationship between eating behaviors and DQIS components. Food-avoidant subscales were associated with smaller meals and satiety responsiveness were associated with decreased snack frequency. Food approach subscales were not associated with meal size or eating frequency. Both food-avoidant and food-approach behaviors were associated with components of diet quality and caloric beverages outside of meal and snacks. These findings can inform future research on the relationship between child eating behaviors and dietary intake so that we can develop more tailored and effective interventions to promote healthy eating habits for low-income, Hispanic/Latinx preschool-aged children.

Key factors that influence quality of life in patients with IgE-mediated food allergy vary by age.

While food allergy (FA) can be fatal, the greatest public health impact of FA arguably lies in its detrimental effect on quality of life (FAQOL). Understanding the factors that contribute to FAQOL at different ages is essential to develop personalized interventions that will improve FAQOL. To determine the most influential factors that impact FAQOL across ages in well-phenotyped participants with confirmed FA. One hundred and twenty-five individuals aged 2-28 years with IgE-mediated FA completed validated age-specific FAQOL questionnaires. The relationship between demographic/clinical variables and scores were analyzed to identify key predictors of FAQOL. Poor FAQOL was associated with increasing age, strict avoidance practices, reactions to trace exposures, and more severe reactions as assessed by epinephrine use, anaphylaxis, and/or treatment in the emergency department; FAQOL improved with time from the event. FAQOL was worse in subjects avoiding >2 versus ≤2 foods and in those avoiding milk, egg, soy, sesame, or wheat. Number of foods avoided had greatest impact on children ages 2-7 years, while total number of allergic reactions strongly impacted FAQOL in teens and adults; FAQOL of subjects ages 8-12 years appeared less affected by these variables compared to other age groups. A decision tree analysis identified key predictors of overall FAQOL (age, number of food avoidances, and time since epinephrine use) that can be used to guide intervention strategies to improve FAQOL. We directly compared FAQOL in extensively phenotyped children, teenagers, and adults with confirmed IgE-mediated FA. Age; timing, number, and severity of reactions; type and number of FA; and food avoidance practices influence FAQOL and should guide intervention strategies.

The Effects of Parent-Child Interaction Therapy on Parent Feeding Practices and Children’s Problematic Mealtime Behaviors

Many children are fussy or demanding about food, and managing these behaviors can be difficult and distressing for parents. Yet, no previous study had examined whether Parent-Child Interaction Therapy (PCIT), an interactive parenting support program that coaches caregivers while they interact with their young children, improves problematic mealtime behaviors and food-related parenting practices. In this study, 178 parents in Australia (Mage = 35.1 years, SD = 7.5 years; 93% female) of young children (Mage = 4.5 years, SD = 1.3, 76% male) completed up to two baseline surveys (prior to a waitlist, pre-PCIT) and a third survey after PCIT. The surveys included measures of their parenting practices in general and related to feeding and mealtimes, beliefs about eating, and children’s mealtime behavior (e.g., food avoidance, mealtime aggression) and general externalizing symptoms. Using paired t-tests, no changes were found during baseline (pre-waitlist to pre-PCIT), but from pre- to post-PCIT, medium to large improvements were found in parent mealtime demandingness and responsiveness, aversion to mealtime, child eating behaviors, general parenting practices, and child externalizing behavior. However, positive mealtime environment did not improve and improvements in general parenting and behavior were larger than for eating-related parenting and child behavior. The findings suggest that PCIT can be effective for reducing most problematic mealtime behaviors and can improve multiple parental feeding practices.

The Role of Genetics, Neurobiology, and Psychosocial Factors in the Development and Treatment of Eating Disorders: A Systematic Review

Eating disorders are severe complications affecting peoples’ eating patterns, with erratic practices like purging behaviors, binge eating, and avoidance of food. These disorders result from different causes, including neurotransmitter imbalance, psychological factors like body-shaming, and genetic inheritance. The present review focuses on genetic, neurobiology and psychological factors to provide an understanding of the development of eating disorders and subsequent treatment. The present review was performed according to the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) checklist that guided the evidence collection in the review to ascertain high quality. The Participant, Interventions, Comparison, Outcomes, and Studies (PICOS) protocol guided the establishment of potential studies' inclusion criteria. The Grading of Recommendations, Assessments, Development, and Evaluation (GRADE) approach was used to assess the certainty of evidence from the individual studies. Two independent reviewers were tasked with study selection, data collection, and study risk of bias assessed. The reviewers used the Cochrane risk of bias tool to assess the risk of bias in the included studies. Fifteen studies met the eligibility tests and were included in the review. A review of the evidence obtained from the included studies revealed that neurobiology, genetics and psychological factors influence the development of eating disorders like binge eating disorders, anorexia nervosa, and bulimia nervosa. In genetics, familial integration and heredity revealed the passing of the genes responsible for the development of anorexia nervosa in subsequent generations. Psychological factors and neurobiology affect self-esteem or body shaming and affect the balance of neurotransmitters in the brain, respectively. The treatment interventions aim to restore neurotransmitter levels and confidence after losing confidence and self-body hate due to bad shape. Genetics, neurobiological factors and psychological status are responsible for the development of eating disorders. Bulimia nervosa, binge eating disorder and purging behaviors result from unregulated 5-HT depletion, can be inherited or can result from body shaming. The evidence shows that eating disorders can be treated based on the aetiologies and pathophysiology. Keywords: Eating disorders, treatment, neurobiological factors, genetics, binge eating disorder, bulimia nervosa.

Consumer Awareness, Perceptions and Avoidance of Ultra-Processed Foods: A Study of UK Adults in 2024.

Ultra-processed food (UPF) is currently not included in most countries' dietary guidance. However, there may be growing public interest and consumer avoidance of UPF due to media reporting of studies on the negative health outcomes associated with UPFs. We surveyed 2386 UK adults (M age = 45 years, 50% female) during February-April 2024. Participants completed measures on awareness of the term UPF, whether the UPF status of foods affects their dietary decision-making, and confidence in identifying UPFs. Participants categorised a list of 10 foods (5 UPFs and 5 non-UPFs) as UPF vs. not, before rating whether information about studies linking UPF to worse health impacts on their negative affect and acts as a deterrent to consuming UPFs. Most participants (73%) were aware of the term UPF and 58% reported that their food choices are determined by whether they believe a food is ultra-processed or not. Participants with the highest income and education levels were most likely to report both being aware of, and, avoiding consuming UPFs. Most participants could not accurately categorise whether foods were UPFs. Some sociodemographic groups (e.g., higher education levels) were more likely to accurately categorise UPFs but were also more likely to incorrectly believe that non-UPFs were UPFs. Participants tended to report that UPF-health risk information increases negative affect and acts as a deterrent to consuming UPFs. In this study, a large number of UK adults reported avoiding consuming UPFs. This was particularly pronounced among those with the highest education and income levels.

Parental Attitudes and Practices regarding Atopic Dermatitis: A Cross-Sectional Study among a Thai Population.

Atopic dermatitis (AD) is a chronic inflammatory skin disorder common in children. Successful pediatric AD therapy requires parental assistance. Thus, evaluating parental knowledge, attitudes, and behaviors regarding childhood AD may lead to more educational recommendations to help children control AD in the future. This study examined parents' knowledge, attitudes, and conduct concerning AD in families with and without children with AD. The Pediatric Department, Faculty of Medicine, Khon Kaen University, Thailand, conducted a cross-sectional study from June to December 2023. Parents of children who visited the dermatology clinic with or without AD were asked to complete a Google form questionnaire. A total of 372 parents answered a questionnaire about AD pathophysiology, knowledge, attitudes, and practices. The participants were 293 (78.8%) female participants and 79 (21.2%) male participants. The average age was 29.79 (SD 4.91). Most parents (319, 85.8%) did not work in the medical field, and more than half (228 instances, 61.29%) had children diagnosed with AD. Parents of children with AD understood AD causes and triggers better than parents of children without AD. But, "exposure to furry toys" that may contain dust and allergies and "infection" that may cause AD flare-ups were the most common triggers, regardless of the group. Appropriate information should be supplied because both the parents of children with AD and those of children without AD reported immediate food avoidance without confirmatory testing, which might lead to malnutrition. Clinicians and families handling patients with AD require further education.

The primary nutritional approach in pediatric celiac disease: a mini-review

Background: Celiac disease (CD) is chronic small bowel inflammation with villous atrophy, consequently, an immune-mediated disorder triggered by ingesting Gluten in wheat, barley, and rye in genetically susceptible individuals. Aims: Summarize the fundamental principles for managing the diet of patients with CD. This Mini-Review using relevant articles in PubMed's online databases followed the medical keywords Celiac Disease, Gluten, gluten-free diet, nutritional approach, and diet adherence. The institution's Ethics Committee has waived the need to review the ethical aspects of this text. The cornerstone of the treatment is the lifelong adherence to a Gluten-Free Diet (GFD). This dietary regimen, which forms the basis of the patient's treatment, requires eliminating all food components containing Gluten and its derivatives from the diet. However, the treatment approach has changed from focusing on food avoidance to a wide-ranging evaluation of the various factors influencing the dietary choices in the patient's life. The Global Approach to the Follow-up of Celiac Disease is based on 1) control of symptomatology and dietary adherence; 2) improving emotional and social wellness in treating CD patients, with the active involvement of a psychologist; and 3) ensuring successful education of both the child and the family about its management. Indeed, the impact of CD extends beyond the patient and affects the well-being of caregivers and 4) evaluate socioeconomic burden, considering that Gluten-free food products remain significantly more expensive than gluten-containing equivalents with variable availability. So, the GFD is the primary treatment for CD, and difficulties in managing the Disease can lead to impaired Quality of Life. In conclusion, strict adherence to the GFD is imperative, requiring a multidisciplinary team involving physicians, dietitians, and psychologists on a regular visit schedule to assess dietary adherence and avoid long-term complications.

Phase-Transitions in Disgust During Self-Initiated Eating Among Adolescents With Anorexia Nervosa and Related Low-Weight Eating Disorders and Matched Controls.

Understanding the emotional context of feeding behavior may help identify causal mechanisms of food avoidance among individuals with anorexia nervosa. Although predominant food avoidance models assume fear of fat drives feeding behavior, disgust may be more theoretically and proximally relevant to moment-to-moment experiences of feeding. This study, therefore, aimed to examine affect and food avoidance using automated affect analysis from facial response by measuring time-specific transitions in disgust during a laboratory eating paradigm. We hypothesized that phase transitions in disgust would distinguish temporally self-initiated eating from food avoidance. Sixty-three adolescents with anorexia nervosa or another low-weight eating disorder (LWED) and 27 age- and sex-matched controls were recruited as part of a larger study; 45 patients and 22 controls provided data on autonomous eating and facial affect during a laboratory meal. Dynamic structural equation models quantified moment-to-moment relationships between disgust and feeding behavior. Self-initiated eating was associated with greater increases in disgust, but not fear, intensity among those with LWED relative to control participants and greater disgust intensity predicted lower likelihood of self-initiated eating. Phasic transitions in disgust provide moment-to-moment evidence of affective influence on self-initiated eating and lend credibility to the hypothesis that disgust contributes to food avoidance and initiation in individuals with LWED.

Nutritional safety and status following a 12-week strict low FODMAP diet in patients with irritable bowel syndrome.

A low FODMAP diet (LFD) is an established dietary treatment for patients with irritable bowel syndrome (IBS). However, knowledge on the extended effects of the restriction phase regarding nutrient intake, symptom severity, and quality of life (QoL) is sparse. Therefore, our objectives were to evaluate the safety of a dietitian-led 12-week strict LFD on measures of blood biochemistry, nutritional status, symptom severity, and QoL. In this open-label dietitian-led 12-week strict LFD intervention for IBS patients with predominantly diarrhea or mixed stool pattern (IBS-D/-M), we collected data on diet intake (3-day dietary record), overnight fasting routine blood samples, body weight, IBS symptoms (IBS Severity Scoring System (IBS-SSS)), and IBS-related QoL (IBS-QoL) at baseline and after 12 weeks. Thirty-six participants completed the 12-week follow-up (mean age: 37 years, 67% women, IBS-SSS: 242 (101)). All blood parameters measured were within established reference values at both time points. We found no change in intake of macro- or micronutrients, but several micronutrients were below the recommendations both before and after 12 weeks. BMI slightly decreased, primarily driven by participants with BMI >25 (p < 0.005). QoL improved among most subdomains (p ≤ 0.002), except food avoidance and social reaction. An extended dietitian-guided LFD (12 weeks) is not inferior to the participants' baseline diet, since no clinically meaningful changes in nutritionally related blood samples and no changes in macro- or micronutrient intake were observed. However, the intake of several nutrients was below the recommendations at both time points indicating low diet quality.

Relationship between Academic Stress Level with Eating Behavior in Undergraduate Students of Faculty of Public Health Airlangga University

Background: College students are a group of individuals who belong to adolescence and young adulthood with generally poor eating habits that can be caused by various factors. Pressure in academic matters is one of the main factors of student stress, such as the desire to get high grades and student anxiety to try not to fail. Students often neglect some routines that can actually support performance in learning, one of which is eating. This kind of lifestyle is associated with poor health, which in turn affects life satisfaction. Life satisfaction of young adults is related to eating, because eating can determine health conditions. Objective: This study aims to analyze the relationship between academic stress levels and eating behavior in undergraduate students of the Faculty of Public Health, Universitas Airlangga. Methods: This study was a quantitative study with a cross sectional approach. The research samples was 60 people, obtained randomly by simple random sampling on Microsoft Excel. Data collection included filling out a questionnaire of respondent characteristics, academic stress levels with the Student-Life Stress Inventory, and eating behavior with the Adult Eating Behaviour Questionnaire. Data analysis used in this study was Spearman correlation test. Results: It was found that 58.3% of students had eating behavior that tended to food avoidance and 41.7% of students have eating behavior that tended to food approach. A total of 58.3% of students experienced academic stress levels. There was a relationship between academic stress level (p = 0.001) and eating behavior. Conclusion: The conclusion of this study is that students who have moderate levels of academic stress experience eating behaviors that tend to be food avoidance. It is recommended that students still be able to manage stress well and regulate eating behavior by choosing foods that are in accordance with the principles of balanced nutrition and not skipping breakfast or eating.

Diet and joint symptoms: A survey of Moroccan patients with osteoarthritis

Introduction. Patients with osteoarthritis not only ask about the impact of weight on their symptoms, but also the impact of food. This includes foods that are described as either inflammatory or anti-inflammatory. The aim of our study was to investigate the possible relationship between food and osteoarthritis symptoms. Methods. The study was based on a questionnaire and it was conducted on patients undergoing osteoarthritis treatment in our department between February and September 2022. Results. We included 322 patients with a mean age of 59.57 ± 10.71, of whom 72.9% were women. The median duration of osteoarthritis was 4 years [2-10]. Only 7.9% reported that food affected their symptoms, with 4.4% experiencing improvement and 3.5% experiencing aggravation. The foods most often cited as improving joint symptoms were fish (1.2%), ginger (1.2%), and olive oil (1.2%), while red meat (1.2%) and soda (0.9%) were the most often cited as worsening symptoms. Approximately 2.2% of the patients exhibited food avoidance behaviors, while 3.7% adhered to specific diets and 1.3% tried fasting to alleviate joint symptoms. In this multivariate analysis, we suggest that certain diet practices have an impact on osteoarthritis symptoms. Conclusion. Our study found that only a minority of patients reported associations between some types of food and worsening or improving joint symptoms.

A Comprehensive Review of Dietary Approaches in Maintaining Remission of Inflammatory Bowel Diseases in Adults.

Inflammatory bowel disease (IBD) poses significant challenges in its management, encompassing a spectrum of conditions from Crohn's disease to ulcerative colitis. Dietary interventions have emerged as integral components of the multidisciplinary approach to IBD management, with implications ranging from disease prevention to treatment of active manifestations and addressing complications such as malnutrition. While dietary interventions show promise in improving outcomes for some patients with IBD, there is no consensus in the existing literature regarding remission maintenance in those patients. Furthermore, many patients explore dietary modifications often guided by anecdotal evidence or personal experiences and this could lead to malnutrition and decreased quality of life. This comprehensive review synthesizes existing literature to elucidate the complex interplay between diet and IBD, offering insights into the efficacy and safety of various dietary modalities in maintaining disease remission. It also highlights the importance of patient education in navigating dietary choices and potential risks associated with food avoidance, including the heightened risk of micronutrient deficiencies. Furthermore, it emphasizes the pivotal role of a multidisciplinary care team comprising clinicians and dietitians in providing personalized dietary guidance tailored to individual patient needs and goals. By synthesizing the latest evidence and providing insights into both the potential benefits and risks of dietary interventions, this review could be used as a resource for healthcare professionals and patients alike in navigating the complex landscape of dietary management in IBD.

Celiac Disease, Gluten-Free Diet and Metabolic Dysfunction-Associated Steatotic Liver Disease.

Celiac disease (CD) is a chronic autoimmune disorder triggered by the ingestion of gluten-containing food by genetically predisposed individuals. Hence, treatment of CD consists of permanent avoidance of wheat, rye, barley, and other gluten-containing foods. Lifelong adherence to a gluten-free diet (GFD) improves the symptoms of CD, but recent evidence suggests it is also associated with a higher risk for hepatic steatosis and the coexistence or emergence of other cardiometabolic risk factors. Moreover, a higher risk for liver steatosis is also reported by some authors as a potential extraintestinal complication of the CD itself. Recent nomenclature changes designate the association between hepatic steatosis and at least one of five cardiometabolic risk factors as metabolic dysfunction-associated steatotic liver disease (MASLD). An extended network of potentially causative factors underlying the association between MAFLD and CD, before and after dietary therapy is implemented, was recently described. The individualized treatment of these patients is less supported by evidence, with most of the current recommendations relying on empiric clinical judgment. This review focuses on the causative associations between CD and hepatic injury, either as an extraintestinal manifestation of CD or a side effect of GFD, also referring to potential therapeutic strategies for these individuals.

Profitability and Good Corporate Governance on Tax Avoidance of Food and Beverage

Tax avoidance is carried out by companies in terms of minimizing the company's tax burden through loopholes in company regulations. This study aims to examine the influence of profitability and effective corporate governance on the adoption of tax avoidance tactics. The measurement of effective corporate governance may be represented by factors such as institutional ownership, audit committee, independent commissioner, and audit quality. The study’s population comprises of food and beverage companies that were publicly traded on the Indonesia Stock Exchange (IDX). The number of samples used in this study was 84 samples based on a purposive sampling method. The research used a quantitative analytic method known as Multiple Linear Regression analytic, utilizing IBM SPSS version 26.0. Tax avoidance practices are significantly impacted by profitability, institutional ownership, audit committee, and independent commissioners, according to the findings of this study.

The Effect of Corporate Governance and Executive Incentives on Tax Avoidance of Food and Beverage Sector Companies

The purpose of this study is to determine the effect of corporate governance and executive incentives on tax avoidance listed on the IDX. The population in this study is food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. The samples in this study used purposive sampling sample techniques, based on the criteria set, 40 samples were obtained. The type of data used is secondary data in the form of the company's Annual Report. The data analysis methods used in this study are descriptive statistics, classical assumption tests, multiple linear regression analysis and hypothesis tests. Based on the results of data research using the Eviews 12 application shows that corporate governance has a t-count of -0.191 &lt; 1.68709 t-table value and executive incentives have a t-count of -0.584 &lt; 1.68709 t-table value, then the author draws a conclusion that corporate governance with institutional ownership, managerial ownership and independent commissioners has no effect on tax avoidance And executive incentives also have no effect on tax avoidance.