<![CDATA[This study aims to examine the effects of sales growth, deferred tax expenses, and capital intensity on tax avoidance (an empirical study of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the 2020–2024 period), both partially and simultaneously. This is a quantitative study. The sample for this study was obtained using purposive sampling, resulting in 26 firms for the 2020–2024 period. The data used in this study were obtained from financial statements. The tests employed in this study include panel data regression model selection, classical assumption tests, and hypothesis testing. To address the research questions, the data were analyzed using Eviews 13. The results of this study indicate that, based on the partial tests, capital intensity has an effect on tax avoidance, whereas sales growth and deferred tax expenses do not have an effect on tax avoidance. Based on the simultaneous tests, sales growth, deferred tax expenses, and capital intensity all have an effect on tax avoidance.]]>
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