<![CDATA[This study aims to analyze the influence of Company Size, Sales Growth and Capital Intensity on Tax Avoidance. This research was conducted by analyzing the annual financial statements of companies engaged in the energy sector listed on the Indonesia Stock Exchange (IDX) for a 5-year period (2020-2024). The samples used in this study were 12 companies taken based on purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The independent variables in this study are Company Size, Sales Growth and Capital Intensity, while the dependent variables are Tax Avoidance. This study uses the panel data regression method. Analysis of research results using the help of the Eviews 12 device. The results of the study show that the best model to use in this study is the Random Effect Model (REM). The results of this study show that Company Size does not have a significant effect on Tax Avoidance, Sales Growth does not have a significant effect on Tax Avoidance and Capital Intensity has a significant negative effect on Tax Avoidance. Simultaneously, Company Size, Sales Growth, and Capital Intensity affect Tax Avoidance.]]>
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