Does Independent Commissioner Affect Tax Avoidance? Evidence from Mining Companies in Indonesia TARMIZI ACHMAD 1 , MONICA RAHARDIAN ARY HELMINA 2 , DIAN INDRIANA HAPSARI 3 , IMANG DAPIT PAMUNGKAS 3 1 Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, INDONESIA 2 Department of Accounting, Faculty of Economics and Business, Universitas Lambung Mangkurat, INDONESIA 3 Department of Accounting, Faculty of Economics and Business, Universitas Dian Nuswantoro, INDONESIA Abstract: - This study investigates how Tax Avoidance is affected by the proportion of independent commissioners, audit committees, and executive risk preferences. Independent commissioners, audit committees, and executive risk preferences are the independent variables, and firm size is the control variable. The variable of tax avoidance is the dependent variable. This study's population consists of all mining companies listed on IDX between 2016 and 2021. The examples in this study are 26 organizations from 156 mining organizations. Purposive sampling is used in the sampling technique. Secondary data and quantitative data are the data types and sources utilized. Information is broken down utilizing numerous relapse examinations of SPSS 26. According to the findings of this study, the proportion of independent commissioners influences Tax Avoidance. Tax avoidance is unaffected by the audit committee, executive risk preferences, or company size. Key-Words: Tax avoidance, Independent commissioners, Executive risk preferences Received: May 21, 2023. Revised: August 9, 2023. Accepted: September 1, 2023. Published: September 8, 2023. 1 Introduction According to official information from the Republic of Indonesia's Ministry of Finance, the country's tax ratio has decreased since 2016. The tax ratio in Indonesia fell to 11.6 per cent in 2016, 10.8 per cent in 2017, and 10.7 per cent in 2018. The tax ratio has decreased, and Indonesia's tax revenues have yet to reach their goal, [1]. In 2016, revenue was only 83.29 per cent of what was expected. The achievement of tax income has fallen short of the target for the upcoming biennium, and in 2019, it only reached 93.86 per cent of the goal. The behaviour of taxpayers who attempt to lessen their tax burden cannot be separated from the reduced tax ratio and the failure to realize revenue. The public's authority will expand income from the duty area the other way to the organization's objectives as a citizen. One of the taxpayers who significantly contribute to the nation is the company. Tax avoidance is an active resistance that does not violate the law by minimizing the tax they bear to be small, but this is not recommended to be done. Moving a business or domicile from a location with a high tax rate to a low tax rate is one method of tax avoidance. Other methods include taking advantage of loopholes or flaws in existing tax laws. The business will have a bad reputation for long-term business continuity, necessitating expenditures on labour and time. The presence of an autonomous overseer is a fundamental aspect of corporate governance that every company should have. The company's autonomous overseer must prevent the management from engaging in financial statement deception and supervise their actions. Thus, the existence of an autonomous overseer can act as a link between the management and the shareholders. According to POJK Number 57 4/POJK.04/2017, at least 30 per cent of the board of commissioners' members must be independent commissioners. The independent commissioner's propensity to exhibit the correlation between the two obstructed corporate administration from participating in Tax Avoidance. It is anticipated that the company's presentation of an independent commissioner will lessen the amount of fraud committed by management when reporting tax returns. In addition, independent commissioners are expected to mediate between management and shareholders when WSEAS TRANSACTIONS on BUSINESS and ECONOMICS DOI: 10.37394/23207.2023.20.165 Tarmizi Achmad, Monica Rahardian Ary Helmina, Dian Indriana Hapsari, Imang Dapit Pamungkas E-ISSN: 2224-2899 1908 Volume 20, 2023