The 2 nd International Conference on Inovations in Social Sciences Education and Engineering ( ICoISSEE ) August 07 th , 2021 THE MODERATING ROLE OF SUSTAINABILITY REPORT ON GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE Sari Mujiani¹, Kamilah Sa’diah², Efrinal³, Elan Kurniawan⁴ 1,3,4 Department of Accounting , Universitas Islam As-Syafiiyah, Jakarta 2 Department of Accounting, Universitas Binaniaga Indonesia, Bogor Author's email: sarimujiani.feb@uia.ac.id, sadiahkamila@gmail.com, efrinal.feb@uia.ac.id, elan.feb@uia.ac.id *Corresponding author: sarimujiani.feb@uia.ac.id Abstract. The employment of appropriate measures for regulating the tax expense is critical. The industry can avoid tax cases that have a negative influence on the sector in the future by employing appropriate procedures for regulating the tax expense. The company's strategy is based on the effective tax rate. The goal of this research was to look into the moderating role of sustainability reports in influencing good corporate governance and tax avoidance. The goal of this research was to look into the moderating role of sustainability reports in influencing good corporate governance and tax avoidance. The firms in the mining sector that were listed on the Indonesia Stock Exchange from 2015 to 2019 were used in this study. Purposive sampling was the method adopted in this study. Eviews9 is a method for analyzing data. The results of the analysis show that institutional ownership and audit committee have a positif impact on tax avoidance. This suggests that the two supervisors' roles in the organization can help to limit managerial behavior when it comes to tax avoidance. The independent board of commissioners has no impact on tax avoidance. As a moderator, the sustainability report has a negative impact on institutional ownership and audit committee with regard to tax avoidance. That the company discloses its sustainability report and the high role of institutional ownership and audit committee will be able to reduce tax avoidance actions in the company. Meanwhile, the sustainability report has been unable to serve the independent board of commissioners as a moderator for on tax avoidance. Keywords: Tax Avoidance, Corporate Governance and Sustainability Report 1. INTRODUCTION Indonesia is a key player in the world coal mining industry. Because of its greater contribution to the national economy, the coal industry has been encouraged by the government for decades. In fact, when the 2008 global economic crisis hit, thanks to the contribution of the coal industry, Indonesia's economic condition was still growing. This position makes the coal mining industry players relatively do not get adequate supervision, so that cases of environmental damage and immoral practices in the form of tax avoidance often occur. Coal is the most excellent source of energy. Currently, nearly 40% of the world's power generation sources come from coal. Even if the trend of using renewable energy is increasing, and the combination of “clean” energy produced from coal and oil with “dirty” energy sourced from water, wind, sunshine, and geothermal is becoming more common, coal will continue to be the