<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh dari sales growth, corporate social responsibilitty dan capital intensity terhadap tax evoidance. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder dan pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah total sampel dalam penelitian ini adalah 23 perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama 5 tahun periode pengamatan (2016-2020). Alat analisis untuk menguji hipotesis adalah Eviews versi 10. Metode analisis data menggunakan analisis statistik deskriptif, uji data panel, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara simultan sales growth, corporate social responsibilty dan capital intensity berpengaruh terhadap tax avoidance. Sedangkan secara parsial sales growth, corporate social responsibity dan capital intensity berpengaruh terhadap tax avoidance Kata Kunci: Sales Growth, Corporate Social Responsibilty, Capital Intensity, Tax Avoidance. ABSTRACT This study aims to test and prove empirically the effect of sales growth, corporate social responsibility and capital intensity on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The research method used in this study is a quantitative method with secondary data and the selection of samples in this study using purposive sampling method. The total number of samples in this study were 23 consumer goods industrial companies listed on the Indonesia Stock Exchange during the 5-year observation period (2016-2020). The analytical tool to test the hypothesis is Eviews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classical assumption test and hypothesis testing. The results of this study indicate that simultaneously sales growth, corporate social responsibility and capital intensity have an effect on tax avoidance. While partially sales growth, corporate social responsibility and capital intensity affect tax avoidance Keywords: Sales Growth, Corporate Social Responsibility, Capital Intensity, Tax Avoidance.]]>
