T This study aims to obtain empirical evidence of the influence of institutionalownership, board of commissioners, independent commissioners, audit committee,profitability and audit quality on tax avoidance. In this study, the independentvariables are institutional ownership, board of commissioners, independentcommissioners, audit committee, profitability and audit quality.The sample selection in this study uses a purposive sampling method, with thesample criteria being the financial statements of manufacturing companies listed onthe Indonesia Stock Exchange (IDX) in 2013-2017. The data is processed based onsecondary data. Secondary data information can be accessed through the officialwebsite www.idx.com. Based on these criteria, a sample of 31 companies wasobtained during the five year period of the financial statements. This research wasconducted with quantitative methods, the analysis technique used is panel dataregression analysis and hypothesis testing using chow test, Hausman test, t test, f testand the coefficient of determination test.The results showed that only the profitability and audit quality variablessignificantly influence tax avoidance. While other variables of institutionalownership, the board of commissioners, independent commissioners and the auditcommittee did not have a significant effect on tax avoidance.