This study was conduction to analyze the effect of the audit committee, independent commissioners, managerial ownership, profitability, and leverage on tax avoidance. The samples in this study are real estate and property companies and mining companies listed on the Indonesia stock exchange in 2016-2018. The data collection method uses purposive sampling. The analytical method used is multiple linear regression analysis. The results showed that audit committee variables has a negative effect on tax avoidance, independent commissioner variables have a positive effect on tax avoidance, managerial ownership variables have no effect on tax avoidance, profitability variables have no effect on tax avoidance, and leverage has a negative effect on tax avoidance.