<![CDATA[Tax avoidance remains a significant concern in Indonesia, as it undermines state revenue despite being a legal practice. This phenomenon, particularly among corporations, is influenced by a range of financial and non-financial factors. Mining sector manufacturing companies often seek to reduce tax burdens while optimizing profits, prompting the need for empirical studies to explore the determinants of their tax strategies. This study aims to examine the influence of independent commissioners, managerial ownership, institutional ownership, and profitability on corporate tax avoidance. The research adopts a quantitative research using secondary data from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. A total of 13 companies were selected through purposive sampling based on specified criteria. The dependent variable, tax avoidance, is measured using the Cash Effective Tax Rate (CETR), while the independent variables include corporate governance and financial performance indicators. Data were analyzed using multiple linear regression, supported by classical assumption testing, F-test, t-test, and the coefficient of determination. The results indicate that managerial ownership and institutional ownership have a significant positive effect, while profitability has a significant negative effect on tax avoidance. Conversely, independent commissioners do not significantly influence tax avoidance. The model explains 78.9% of the variance in tax avoidance behavior. These findings suggest the importance of strengthening corporate governance and aligning profitability with tax compliance to mitigate tax avoidance practices within Indonesia's mining sector.]]>
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