This study aim to provide empirical evidance about the effect of the ownership company and profitability to tax avoidance in Indonesia with Owniership company and Profitability as independent variables and tax avoidance as dependent variable. The population that used in this study are manufacture companies those listed in Indonesia Stock Exchange during 2011 until 2014. The samples in this study used purposive sampling as a method. The numbers of samples in this study were 312 samples. The data obtained from Indonesia Stock Exchange and from website where is www.idx.co.id. The data analyzed in this study were complied from the annual financial reported.\ Result of the analyzed showed that the ownership of company (family, foreign, and goverment) are positively affected to tax avoidance and profitability is negatively affeceted to tax avoidance.