The study aims to examine and find empirical evidence of the effect of inventory
intensity, institutional ownership, audit committee, and independent board of
commissioners on tax avoidance. In this study, tax avoidance is calculated using
ETR (Effective Tax Rate). The population in this study are mining companies
listed on the Indonesia Stock Exchange in 2015-2020. The sampling using
purposive sampling method with the number of samples obtained as many as 13
companies and 78 annual report data as observation material. The data analysis
method used in this study is multiple linear regression. The results of this study
indicate that institutional ownership has a negative effect on ETR which is a
proxy for tax avoidance. Independent board of commissioners has a positive effect
on ETR which is a proxy for tax avoidance. Meanwhile, inventory intensity and
audit committee have no effect on ETR which is a proxy for tax avoidance