T This study aims to examine the effect of CSR, independent commissioners, and audit committees on tax avoidance with profitability as a moderating variable in mineral and coal mining companies listed on the Indonesia Stock Exchange for the 2017-2020 period. In this study, CSR is measured by referring to GRI G4 with a total disclosure of 91 items. Independent commissioners are measured by comparing the number of independent commissioners with the number of commissioners. Then the audit committee is measured by several aspects, namely based on the activities of the audit committee in the form of the number of meetings held and the level of attendance of its members, the number of audit committees, and the competence of the audit committee. Regarding tax avoidance, it is proxied by the BTD ratio. Furthermore, related toprofitability in this research, it is measured through the ROA ratio. Hypothesis testing is done by using panel data regression analysis. The results of this study indicate that CSR and GCG have a negative effect on tax avoidance. Profitability strengthens the effect of CSR on tax avoidance, but profitability cannot moderate the effect of independent commissioners and audit committees on tax avoidance. Then the size of the company as a control variable has no effect on tax avoidance.