<![CDATA[Companies are trying to lower their tax costs in order to earn a higher profit. Thisstudy aims to examine the effect of profitability, leverage, and institutionalownership of tax avoidance. This study focused on manufacturing companies listedon the Indonesia Stock Exchange (IDX) period 2012-2016 with a population of 157companies. Determination of the number of samples using purposive samplingmethod, samples obtained by 39 manufacturing companies. Hypothesis testing isdone by multiple linear regression analysis technique. Hypothesis testing methodusing significance level of 5%. This study obtained the first result, the profitabilityvariable negatively affect the tax avoidance. The second result, on the leveragevariables has no effect on tax avoidance. The third result, the institutionalownership variable has no effect on tax avoidance.Keywords: Profitability, leverage, institutional ownership, tax avoidance.]]>
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