This study aims to analyze the Effect of Institutional Ownership, Profitability, Sales Growth and Leverage on Tax Avoidance. this study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. In this study 136 samples were selected using purposive sampling method. The analytical tool used is multiple linear regression analysis. Based on the analysis that has been done, the results show that institutional ownership has no effect on tax avoidance, profitability has a positive effect on tax avoidance, sales growth does not affect tax avoidance and leverage has a negative effect on tax avoidance.