https://github.com/flutter/flutter/issues/99719

main.dart

import 'package:flutter/material.dart';
import 'package:flutter/rendering.dart';

void main() {
  WidgetsFlutterBinding.ensureInitialized();

  // Auto-enable accessibility for our Blind and Low Vision customers (see
  // https://docs.flutter.dev/development/accessibility-and-localization/accessibility#screen-readers).
  RendererBinding.instance.setSemanticsEnabled(true);

  runApp(const MyApp());
}

class MyApp extends StatelessWidget {
  const MyApp({Key? key}) : super(key: key);

  @override
  Widget build(BuildContext context) {
    const appTitle = 'Checkbox Demo';

    return MaterialApp(
      title: appTitle,
      home: Scaffold(
        appBar: AppBar(
          title: const Text(appTitle),
        ),
        body: const MyCustomForm(),
      ),
    );
  }
}

class MyCustomForm extends StatefulWidget {
  const MyCustomForm({Key? key}) : super(key: key);

  @override
  State<MyCustomForm> createState() => _MyCustomFormState();
}

class _MyCustomFormState extends State<MyCustomForm> {
  final _formKey = GlobalKey<FormState>();

  bool _checkbox1Value = false;
  bool _checkbox2Value = false;
  bool _checkbox3Value = false;

  @override
  Widget build(BuildContext context) {
    return Form(
      key: _formKey,
      child: Column(
        children: <Widget>[
          MergeSemantics(
            child: Row(
              children: <Widget>[
                Checkbox(
                  value: _checkbox1Value,
                  onChanged: (bool? newValue) => setState(() => _checkbox1Value = newValue!),
                ),
                const Text('Checkbox using MergeSemantics'),
              ],
            ),
          ),
          Row(
            children: <Widget>[
              Semantics(
                label: 'Checkbox using ExcludeSemantics',
                child: Checkbox(
                  value: _checkbox2Value,
                  onChanged: (bool? newValue) => setState(() => _checkbox2Value = newValue!),
                ),
              ),
              const ExcludeSemantics(child: Text('Checkbox using ExcludeSemantics')),
            ],
          ),
          Row(
            children: <Widget>[
              Semantics(
                // Use Semantics instead of MergeSemantics for the label, since the latter breaks the checkbox
                // (https://github.com/flutter/flutter/issues/99719).
                label: 'Checkbox using ExcludeSemantics and InkWell',
                child: Checkbox(
                  value: _checkbox3Value,
                  onChanged: (bool? newValue) => setState(() => _checkbox3Value = newValue!),
                ),
              ),
              ExcludeSemantics(
                child: InkWell(
                  canRequestFocus: false, // Avoid a second tab stop.
                  onTap: () => setState(() => _checkbox3Value = !_checkbox3Value),
                  child: const Text('Checkbox using ExcludeSemantics and InkWell'),
                ),
              ),
            ],
          ),
        ],
      ),
    );
  }
}