<![CDATA[Pendapatan negara Indonesia lebih dari 80% bersumber dari pajak, sehingga pengelolaan pajak menjadi sangat penting. Meski menerapkan self-assessment system, praktik penghindaran pajak masih banyak terjadi, termasuk pada perusahaan batu bara. Penelitian ini bertujuan menganalisis pengaruh dewan komisaris terhadap tax avoidance dengan gender sebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis SEM melalui SmartPLS. Populasi penelitian meliputi 45 perusahaan batu bara, dengan sampel 48 perusahaan yang dipilih menggunakan purposive sampling pada periode 2021–2023. Hasil penelitian menunjukkan: (1) dewan komisaris berpengaruh terhadap tax avoidance karena berperan dalam fungsi pengawasan dan pengendalian, termasuk strategi perpajakan; (2) gender berpengaruh terhadap tax avoidance, di mana laki-laki cenderung lebih berani mengambil risiko sementara perempuan lebih berhati-hati dan memperhatikan aspek etika; (3) gender memediasi pengaruh dewan komisaris terhadap tax avoidance, sebab semakin banyak perempuan dalam dewan komisaris, semakin tinggi kehati-hatian dalam pengambilan keputusan. Penelitian ini menegaskan pentingnya keberagaman gender dalam dewan komisaris untuk meminimalkan risiko penghindaran pajak. More than 80% of Indonesia's state revenue comes from taxes, so tax management is very important. Despite implementing a self-assessment system, tax evasion practices still occur a lot, including in coal companies. This study aims to analyze the influence of the board of commissioners on tax avoidance with gender as a mediating variable. The method used is a quantitative approach with SEM analysis through SmartPLS. The research population includes 45 coal companies, with a sample of 48 companies selected using purposive sampling in the 2021–2023 period. The results of the study show: (1) the board of commissioners has an effect on tax avoidance because it plays a role in the function of supervision and control, including tax strategies; (2) gender affects tax avoidance, where men tend to be more daring to take risks while women are more cautious and pay attention to ethical aspects; (3) Gender mediates the influence of the Board of Commissioners on tax avoidance, because the more women in the Board of Commissioners, the higher the prudence in decision-making. This research confirms the importance of gender diversity in the board of commissioners to minimize the risk of tax evasion ]]>
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