This research was conducted with the aim of: (1) to determine whether company characteristics and corporate governance affect tax avoidance in mining companies in Indonesia, and (2) to determine whether corporate governance moderates the relationship between company characteristics and tax avoidance. The research sample is all mining companies listed on the IDX for the period 2015 to 2018, namely 156 observations. From 156 observations, 84 observations can be analyzed. This research data is secondary data in the form of mining company Annual Reports obtained from the official website of the IDX, namely www.idx.co.id and the official websites of the respective companies. Data analysis to test data normality used the Kolmogorov-Smirnov test. Hypothesis testing uses moderated regression analysis (MRA) with SPSS. The result of the analysis shows that company characteristics consisting of leverage and ROE have an effect on tax avoidance, while company size has no effect on tax avoidance. Another result is that CG as measured by the proportion of independent commissioners does not moderate the relationship between company characteristics and tax avoidance.

Keywords: Firm Characteristics, Corporate Governance, Tax Avoidance