The purpose of this research is to examine how capital intensity, institutional ownership, and sales growth impact tax avoidance in the energy sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. The independent variables analyzed in this study are capital intensity, institutional ownership, and sales growth, while the dependent variable is tax avoidance. The data used for this study is secondary data, collected from the financial reports of all energy sector companies listed on the Indonesia Stock Exchange during the specified time frame. The sampling method used was purposive sampling, which resulted in a total sample size of 16 energy sector companies. To analyze the data, researchers conducted multiple regression tests using SPSS 22 software. The findings show that all the independent variables in this study- capital intensity, institutional ownership, and sales growth- have a negative effect on tax avoidance.