Implications of Good Corporate Governance and Tax Avoidance on Firm Value Through Corporate Social

To describe the independent board of commissioners, audit committee, tax avoidance, CSR, and firm value. To test the effect of the independent board of commissioners, audit committee, and tax avoidance on firm value both directly and through CSR mediation. The study was designed using a quantitative empirical approach, with 46 technology sector companies as the population. Testing with a purposive sampling approach, obtained 24 companies during 2021-2023, through a path test. The average existence of an independent board of commissioners is 43.75%, an audit committee of 3 (three) people, tax avoidance 47.23%, CSR disclosure 71.53%, firm value expressed by the Tobin's Q ratio of 0.92% meaning that the stock price is undervalued. The independent board of commissioners, audit committee and tax avoidance have a positive and significant effect on CSR. The independent board of commissioners has a positive impact, while tax avoidance is negative and significant on firm value, but the audit committee does not on firm value. The path test proves that CSR mediates all the effects of independent variables on firm value. The findings suggest that companies should prioritize a strong independent board of commissioners to enhance CSR practices, reconsider aggressive tax avoidance strategies to avoid negative impacts on firm value, and ensure that the audit committee effectively oversees financial and operational integrity to indirectly improve CSR disclosure, all of which collectively contribute to increasing long-term firm value and market perception.