DIRECTORS DIVERSITY, BUSINESS STRATEGY, SALES GROWTH ON TAX AVOIDANCE

The Covid-19 pandemic has affected the growth of world trade, including Indonesia. decreases in Indonesian economy made performance tax revenue not been optimally. This study aims to analyze effect directors diversity, business strategy, sales on avoidance. is a descriptive and verification with quantitative approach. used all companies that are included healthcare sector telecommunications listed IDX as population. sample this amounted 80 secondary data obtained from website their respective company websites consisting annual reports financial statements for 2018-2021. analysis technique PLS-SEM path equation model SmartPLS 3.2.8. results found that: 1) diversity have an avoidance, while strategy no avoidance; 2) strategy; 3) growth; 5) through 6) avoidance 7) growth. limitations data, but compared other studies, more updated carried out two different sectors than previous studies.