Abstract
The tax sector is one of the income sources that contributes the highest to funds and can help national development in Indonesia. Corporate bodies or entities are one of the taxpayers who must pay taxes. The government expects corporate entity taxpayers to comply so that the taxes received from corporate entity taxpayers constitute one of the largest contributions to state tax revenues. However, efforts to optimize tax revenues have encountered obstacles, one of which is tax avoidance activities. This research aims to analyze the influence of corporate governance as proxied by company size, audit committee, and leverage on tax avoidance as measured by the effective tax rate (ETR). The sample for this research is 28 banking companies listed on the Indonesia Stock Exchange in 2017-2022. The sample was selected using the purposive sampling method. This research data analysis uses multiple linear regression analysis and hypothesis testing. The research results show that company size and leverage have a significant positive effect on tax avoidance, while the audit committee has a negative but not significant effect on tax avoidance.
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