This research aims to determine: 1) risk companies positive affect of tax avoidance, 2) independent commissary proportion negative effect of tax avoidance, 3) audit committee positive effect of tax avoidance, 4) accounting conservatism negative affect of tax avoidance. Research was conducted on the annual report of companies listed on the Stock Exchange Indonsesia (BEI) using 126 companies from years 2013-2015 as the sample. Sampling using purposive sampling method. Anaslisis data using descriptive statistics test, classic assumption test consists of normality test, autocorrelation, multicollinearity test, test heteroskeidastisitasdan hypothesis testing using multiple linear regression. Results of the study: 1) risk companies did not affect of tax avoidance, 2) independent commissary proportion significant positive effect of tax avoidance, 3) audit committee significant negative effect of tax avoidance, 4) accounting conservatism did not affect of tax avoidance.