This research aims to find out the influence of capital intensity, firm size, and leverage on tax avoidance. This research is focused on companies listed in Jakarta Islamic Index (JII) period 2015-2019. The sample determination techniques used in this study are purposive sampling techniques and for data analysis using multiple linear analysis techniques. The results of the analysis show that capital intensity has a positive effect on tax avoidance, leverage negatively affects tax avoidance, and the size of the company has no effect on tax avoidance.

PKP-PK unit is an emergency response unit at the airport whose location is within the air-side area that not everyone can enter. The community around the airport and many vocational aviation students have not received comprehensive information related to this PKP-PK Unit. This Unit has a vital role, especially at the time of the accident at the airport. Community Service Activities (PKM) is one of the activities of Tridharma Higher Education that the academic community must carry out at the Polytechnic of Aviation Indonesia Curug. Because it is still in the pandemic condition, Covid-19 PKM activity is done through Webinar with Zoom.  This webinar activity was attended by Vocational Aviation Students in Lampung and Sidoarjo regions in collaboration with Karang Taruna Sedati Gede Sidoarjo village, East Java. After this activity is completed, it is expected that it will increase the knowledge and insight of the students of SmK Flight regarding emergency management units at the airport.