The Effect of Good Corporate Governance, Leverage, and Income Smoothing on Tax Avoidance

This study aims to empirically examine the effect of good corporate governance, Leverage, and income smoothing on tax avoidance in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The data consist of annual financial reports from financial sector companies for the years 2021–2023. The research population comprises all financial sector firms listed on the IDX, with a total of 152 samples selected using a purposive sampling method and analyzed using the Statistical Package for the Social Sciences (SPSS). The results reveal that institutional ownership, Leverage, and income smoothing significantly affect tax avoidance, whereas independent commissioners and audit committees show no significant influence on this practice.