| The aim of this study to analyze the effect of institutional ownership, audit quality, independent commissaries, and size of board directors on tax avoidance. The populations of this study use manufacturing companies that listed on the Indonesian stock exchanges in 2010 – 2015. The samples of this study use 210 companies, were selected with purposive sampling method. This study use multiple regression as the method of analysis with institutional ownership, audit quality, independent commissaries, and size of board directors as independent variables and tax avoidance as dependent variable. This study use SPSS version 23.0 for analyzing the data with 5% significance levels. This study figures that independent independent commissaries and size of board directors have significantly negative effect on tax avoidance. Variables such as institutional ownership and audit quality have significantly positive effect on tax avoidance. This study prove one of hyphothesis that made in this study, it proves that independent commissaries have significantly negative effect on tax avoidance, while other hyphothesis not proved. |