<![CDATA[This study examines the effects of political connection, capital intensity, and corporate social responsibility (CSR) on tax avoidance in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax avoidance remains an important issue because it may reduce state revenue and reflect managerial strategies to minimize tax burdens. Understanding the determinants of tax avoidance is particularly important in the energy sector, as this industry plays a strategic role in the national economy and is subject to substantial regulatory and public scrutiny regarding corporate taxation. This study employs a quantitative approach using panel data regression analysis. The sample was selected through purposive sampling, resulting in 35 firm-year observations. The results indicate that capital intensity and CSR have significantly reduced the effective tax rate, suggesting higher levels of tax avoidance, while political connection has no significant effect. However, the joint significance test shows that political connection, capital intensity, and CSR do not simultaneously explain tax avoidance. These findings suggest that operational structure and CSR disclosure are more influential than political ties in explaining tax avoidance practices. The study contributes to the existing literature by providing empirical evidence on the factors influencing tax avoidance in Indonesia's energy sector and offers insights for policymakers and corporate managers in designing more effective tax governance and regulatory strategies.]]>
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