<![CDATA[This study explores how corporate governance shapes tax avoidance behavior in firms listed on the Indonesian Stock Exchange (IDX). Specifically, this research seeks to answer whether corporate governance mechanisms, namely board size, ownership concentration, board gender diversity, institutional ownership, and audit quality, significantly influence corporate tax avoidance. Although numerous prior studies have investigated the link between governance mechanisms and tax avoidance, limited evidence is available within the Indonesian context. A quantitative method is applied using secondary data from annual reports of IDX-listed firms during the 2019–2023 period. The findings indicate that corporate governance does not uniformly constrain tax avoidance behavior, as board size shows a negative association with tax avoidance, while other governance variables exhibit no significant effect. These results contribute to the literature by clarifying the role of governance mechanisms in shaping corporate tax behavior in emerging markets.]]>
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