Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh financial distress, corporate social responsibility, leverage, kepemilikan institusional dan intensitas modal terhadap tax avoidance. Dalam penelitian ini tax avoidance diproksikan menggunakan effective tax rate (ETR). Objek penelitian yang digunakan adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Populasi dalam penelitian ini berjumlah 76 perusahaan. Teknik penarikan sampel menggunakan quota sampling dan diperoleh sampel sebanyak 64 perusahaan atau 320 laporan keuangan. Metode analisis data dalam penelitian ini adalah regresi data panel dengan model yang digunakan adalah fixed effect model. Berdasarkan hasil uji F menunjukkan bahwa financial distress, corporate social responsibility, leverage, kepemilikan institusional dan intensitas modal berpengaruh signifikan terhadap tax avoidance. Sementara itu, hasil uji t menunjukkan bahwa financial distress, corporate social responsibility, leverage dan intensitas modal berpengaruh positif dan signifikan terhadap tax avoidance. Sedangkan, kepemilikan institusional berpengaruh negatif dan signifikan terhadap tax avoidance.
Kata Kunci: Financial Distress, Corporate Social Responsibility, Leverage, Kepemilikan Institusional, Intensitas Modal, Tax Avoidance

This study aims to provide empirical evidence on the effect of financial distress, corporate social responsibility, leverage, institutional ownership and capital intensity on tax avoidance. In this study, tax avoidance was proxied using an effective tax rate (ETR). The research object used is an energy sector company listed on the Indonesia Stock Exchange in 2018-2022. The population in this study amounted to 76 companies. The sampling technique uses quota sampling and obtained a sample of 64 companies or 320 financial statements. The data analysis method in this study is panel data regression with the model used is a fixed effect model. Based on the results of the F test, it shows that financial distress, corporate social responsibility, leverage, institutional ownership and capital intensity have a significant effect on tax avoidance. Meanwhile, the results of the t test show that financial distress, corporate social responsibility, leverage and capital intensity have a positive and significant effect on tax avoidance. Meanwhile, institutional ownership has a negative and significant effect on tax avoidance.
Keywords: Financial Distress, Corporate Social Responsibility, Leverage, Institutional Ownership, Capital Intensity, Tax Avoidance