This study aims to prove the effect of the proportion of independent
commissioners, institutional ownership, company size, sales growth on tax
avoidance. The sample used in this study is Consumer Non-Cyclicals Companies
listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The
sampling technique used was purposive sampling and 131 research samples were
obtained that met the criteria. The analysis technique used is multiple regression
analysis. Based on the results of the study it can be concluded that the proportion
of independent commissioners has a negative effect on tax avoidance. Meanwhile,
institutional ownership, company size and sales growth have no effect on tax
avoidance.