<![CDATA[This study aims to analyze the effect of Corporate Social Responsibility (CSR), profitability, and leverage on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Tax avoidance practices represent an important issue related to fiscal compliance and corporate ethics. This research adopts a quantitative approach using secondary data obtained from companies’ annual reports for the 2020–2024 period. The analytical method employed is multiple linear regression using SPSS software. The results show that CSR and profitability do not have a significant effect on tax avoidance. Meanwhile, leverage has a negative and significant effect on tax avoidance. These findings indicate that companies with higher levels of debt tend to be more cautious in engaging in tax avoidance practices due to stricter monitoring by creditors and the obligation to maintain financial stability. In contrast, CSR activities and profitability exhibit a negative relationship with tax avoidance but do not significantly influence corporate policy decisions. Keywords: Corporate Social Responsibility, profitability, leverage, tax avoidance, multiple linear regression.]]>
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