PENGARUH CSR, GENDER DIVERSITY, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN SUB SEKTOR MINYAK DAN GAS BUMI TAHUN 2016-2020)

This study aims to analyze and determine the effect of CSR, gender diversity and capital intensity on tax avoidance in oil and gas sub-sector mining companies listed on the Indonesia Stock Exchange in 2016-2020. The dependent variable in this study is tax avoidance. While the independent variables in this study are CSR, gender diversity and capital intensity. The population in this study were all mining companies on the Indonesia Stock Exchange, while the sample of this study were 21 mining companies in the oil and gas sub-sector that met the sample criteria during the study period. The method of collecting data sources used in the study is secondary data in the form of company annual reports originating from the website www.idx.co.id. Sampling technique is by using purposive sampling method, namely taking samples by using certain criteria considerations. The results of this study indicate that CSR and gender diversity have a negative effect on tax avoidance. While the capital intensity has a positive effect on tax avoidance. This research is expected to enrich the development of tax accounting science, where the results of this study can contribute to adding empirical evidence about what factors can affect tax avoidance in companies.Keywords : Corporate Social Responsbility (CSR); Gender Diversity; Capital Intensit