This study aims to determine the effect of profitability, capital intensity, inventory intensity, the proportion of independent commissioners, and audit committee on tax avoidance. Samples were mining companies during 2015-2019. The sampling technique uses purposive sampling technique with a total of 139 samples. The data analysis techniques used in this research are descriptive statistic, classical assumption test, multiple regression analysis and hypothesis testing. Tax avoidance variable is proxied in Effective Tax Rate (ETR). The result shows that profitability has a negative effect on tax avoidance. In contrast, capital intensity and inventory intensity have no effect on tax avoidance, the proportion of independent commissioners has a positive effect on tax avoidance. In contrast, the audit committee has no effect on tax avoidance.