<![CDATA[Research Purposes. This study examines the effect of Digital Transformation (DT) on tax avoidance behavior, as measured by the Current Effective Tax Rate (CETR) method, while also considering Audit Committee Expertise (ACEXP) and Gender Diversity (GD) among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2023 to 2024. Research Methods. This study employs panel regression analysis using secondary data from manufacturing companies listed on the IDX, including annual reports, financial statements, and background information on audit committees from 2023 to 2024. Research Results and Findings. The findings indicate that digital transformation has a significant positive effect on tax avoidance. This suggests that companies with a high level of digital transformation are less likely to engage in tax avoidance behavior. Conversely, audit committee expertise in technology has a significant negative influence; such expertise tends to optimize tax efficiency within the company’s digital systems. This study contributes to the literature by providing empirical evidence on how digital transformation and audit committees' digital expertise influence corporate tax planning strategies. The results show that companies with strong digital transformation tend to be more transparent and more compliant with tax policies, thus avoiding aggressive tax avoidance practices, while the audit committee’s technological expertise and gender diversity on the board of directors do not always prevent such behavior. These findings have important implications for policymakers, regulators, and corporate stakeholders in understanding the drivers of tax avoidance and corporate transparency in advancing digital transformation.]]>
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