Tujuan penelitian ini adalah untuk mendapatkan bukti empiris yang dapat menjelaskan tentang pengaruh intensitas modal, beban pajak tangguhan, financial distress dan komite audit terhadap penghindaran pajak. Penelitian ini dilakukan pada perusahaan manufactur sektor energi periode 2019-2023. Populasi pada penelitian ini sebanyak 88 annual report perusahaan energi. Jumlah sampel yang digunakan yaitu sebanyak 23 annual report perusahaan energi, yang menggunakan metode nonprobability sampling dengan teknik purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan jenis data kuantitatif. Penelitian ini menggunakan data sekunder berupa data perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI), yaitu berupa laporan tahunan perusahaan. Teknik analisis data yang digunakan adalah analisis regresi data panel. Berdasarkan hasil penelitian dengan menggunakan software Eviews 9.0, hasil uji F (simultan) menunjukkan bahwa intensitas modal, beban pajak tangguhan, financial distress dan komite audit secara simultan berpengaruh terhadap penghindaran pajak. Sedangkan berdasarkan hasil uji t (parsial) menunjukkan bahwa intensitas modal, beban pajak tangguhan dan financial distress berpengaruh positif terhadap penghindaran pajak, namun komite audit tidak berpengaruh terhadap penghindaran pajak.
Kata Kunci: Penghindaran Pajak, Intensitas Modal, Beban Pajak Tangguhan, Financial Distress, Komite Audit

The aimed of this study is to obtain empirical evidence that can explain the influence of capital intensity, deferred tax expense, financial distress and audit committee on tax avoidance. This study was conducted on energy sector manufacturing companies for the period 2019-2023. The population in this study was 88 annual reports of energy companies. The number of samples used was 23 annual reports of energy companies, which use the method nonprobability sampling with technique purposive sampling. The method used in this study is a descriptive and verification method with quantitative data types. This study uses secondary data in the form of energy company data listed on the Indonesia Stock Exchange (IDX), namely in the form of company annual reports. The data analysis technique used is panel data regression analysis. Based on the results of the study using software Eviews 9.0, the results of the F test (simultaneous) show that capital intensity, deferred tax burden, financial distress and the audit committee simultaneously influence tax avoidance. Meanwhile, based on the results of the t-test (partial), it shows that capital intensity, deferred tax expense and financial distress has a positive effect on tax avoidance, but the audit committee has no effect on tax avoidance.
Keywords: Tax Avoidance, Capital Intensity, Deferred Tax Expense, Financial Distress, Audit Committee