This study aims to prove the effect of independent commissioners, audit committees, audit quality, and political connections on tax avoidance. This research uses quantitative research. Sources of data used in this study using secondary data obtained from the company's annual report. Tax Avoidance in this study is measured using the effective tax rate. The population in this study are companies in the mining sector listed on the Indonesia Stock Exchange in 2017-2021. The sampling method used is purposive sampling and obtained a sample of 207 from 46 companies that have met the criteria. The data analysis method uses multiple regression analysis using the Statistical Package For Social Science (SPSS) version 25 program. Based on the results of the study, it shows that (1) The independent board of commissioners has no effect on tax avoidance (2) The audit committee has a negative effect on tax avoidance (3) Quality audit has no effect on tax avoidance (4) Political connections have a negative effect on tax avoidance.