Analysis of Tax Avoidance in Energy Sector Companies for the Period 2019-2023

This study aims to analyze the effect of profitability, leverage, Transfer Pricing, Capital Intensity, and Inventory Intensity on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) 2019-2023.In quantitative research with secondary data, the sample size in this study is 60, and purposive sampling is utilized for collecting data.This study employs panel data regression analysis with the use of the Eviews 10 program.The results showed that profitability has a negative and significant effect on Tax Avoidance, while leverage, Transfer Pricing, Capital Intensity, and Inventory Intensity do not affect Tax Avoidance.