Font Size: 

Tax avoidance is a practice widely used by companies to maintain their profits. However, tax avoidance not only reduces state revenue but also puts companies at risk of reputational crises and operational-financial difficulties. The inconsistency in understanding the factors causing this phenomenon remains a major gap that needs to be addressed. Additionally, the limited use of mining companies as the primary targets of CSR obligations itself remains a question that needs further investigation. Data analysis using multiple regression indicates a negative relationship between tax avoidance and both profitability and CSR disclosure in accordance with GRI-G4 standards, the international sustainability reporting guidelines. Conversely, leverage and firm size show a positive effect, while capital intensity and the proportion of independent commissioners have no effect on tax avoidance. Although limited to mining companies in Indonesia, this research is expected to encourage companies to prepare sustainability reports according to GRI-G4 standards, utilize government-provided incentive policies to reduce tax expenditures, reassess tax avoidance schemes through debt, enhance the authority of independent commissioners in their oversight functions, develop transparency and accuracy of corporate information, and improve corporate culture to ensure better compliance with regulations.