ABSTRACT : This study examines the impact of financial distress, executive characteristics, and leverage on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a quantitative associative approach, the research analyzed 104 data points from 43 companies after outlier removal. Data were processed using multiple linear regression analysis via SPSS V.25. The results indicate that financial distress and executive characteristics do not significantly influence tax avoidance, while leverage has a significant positive effect. The findings suggest that companies with higher leverage are more likely to engage in tax avoidance, possibly due to the tax-deductible nature of interest expenses. This study contributes to the literature by employing distinct measurements for executive characteristics (EBIT/total assets) and leverage (debt-to-equity ratio), addressing inconsistencies in prior research. The outcomes provide empirical evidence for stakeholders, including policymakers and corporate managers, to enhance tax compliance strategies and governance frameworks

KEYWORDS: Financial distress, executive characteristics, leverage, tax avoidance, effective tax rate (ETR)