One of the biggest sources of income for the country is tax. Taxes are used to finance the national development of a country. The results of Indonesia's tax revenue have fluctuated from 2016 to 2018. Tax revenue is fluctuating because of less optimal tax collection or the presence of tax avoidance from taxpayers. The purpose of this study is to obtain empirical evidence regarding the effect of earnings management, profitability, and family ownership on tax avoidance. This research was conducted by taking the population of consumer goods companies listed on the Stock Exchange in 2016-2018. Through the purposive sampling method in accordance with predetermined criteria, researchers obtained 27 sample companies. The data analysis technique used is multiple linear regression analysis. The results obtained are earnings management and profitability variables have a positive effect on tax avoidance. While the family ownership variable has no effect on tax avoidance. Keywords: Earning Management; Profitability; Family Ownership; Tax Avoidance.

This study aims to obtain empirical evidence regarding the effect of sales growth, corporate risk, and inventory intensity on tax avoidance practice and whether there are significant differences in tax avoidance practice before and during the COVID-19 pandemic. The theory used in this research is agency theory and positive accounting theory. This research was conducted by taking the population of manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. Using the purposive sampling method per predetermined criteria, researchers obtained 51 sample companies. The data analysis technique used is multiple linear regression analysis and different tests. The results obtained are that sales growth and corporate risk variables have a negative effect on tax avoidance practice and inventory intensity positively affects tax avoidance practice. Meanwhile, there was no significant difference in tax avoidance before and during the COVID-19 pandemic. Keywords: Sales Growth, Corporate Risk, Inventory Intensity, Tax Avoidance, Covid-19