This study aims to prove the effect of political connections, profitability, managerial ownership, and institutional ownership on tax avoidance. The population used in this study are non-cyclicals consumer companies for the 2017-2020 period. The sampling technique used was purposive sampling and obtained a total sample of 86 data that met the criteria. The analytical method used is multiple regression analysis model using SPSS. The results of this study indicate that profitability has a negative effect on CETR which indicates a high level of tax avoidance. Meanwhile, political connections, managerial ownership and institutional ownership do not have a negative effect on CETR which shows a high level of tax avoidance.