This study aimed to examine the effect of institutional ownership, profitability,
leverage and firms size on tax avoidance. This research was conducted on
manufacturing firms listed in Indonesia Stock Exchange during 2014-2016
periods. Samples in this study are the manufacturing companies listed on the
Indonesia Stock Exchange during 2014-2016. Data collected by purposive
sampling method. The analysis method used multiple regression analysis. The
results of analysis shown that institusional ownership and firm size have no
effect on tax avoidance. While profitability has a negative effect on tax
avoidance. And Leverage has a positive effect on tax avoidance.