Intan Puspitasari, Sari Rusmita and Muhsin 2026. THE EFFECT OF ESG DISCLOSURE, CAPITAL INTENSITY, AND SALES GROWTH ON TAX AVOIDANCE PRACTICES IN INDONESIA’S ENERGY SECTOR COMPANIES. Count : Journal of Accounting, Business and Management. 4, 2 (Oct. 2026), 182 ~ 196. DOI:https://doi.org/10.61677/count.v4i2.1072.