This study aims to analyze and provide empirical evidence about profitability, leverage, company size, and institutional ownership of tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. Data was collected using a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. The analysis used in this study is multiple linear regression analysis with the help of SPSS 15.0 software The results of the data processing in this study stated that profitability and institutional ownership affect tax avoidance. While leverage and company size do not significantly influence tax avoidance.