The purpose of this research is to prove the effect of independent commissioners, profitability, leverage, and firm size. The sample used in this study is the Mining Sector Companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. Based on the criteria, there were 44 samples that met the criteria. Data analysis techniques used are descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the results of the study, it can be concluded that independent commissioners, leverage, and firm size have no effect on tax avoidance, while profitability has a positive effect on tax avoidance.