Corporate Social Responsibility and Changes in Corporate Governance Against Tax Avoidance. The problem in research is that companies do tax avoidance in order to optimize corporate profits. Case study on manufacturing companies reported on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique used by the writer viz. non probability sampling with purposive sampling technique to determine the effect of corporate social responsibility disclosure, institutional ownership, managerial ownership, board of commissioners, audit quality and audit audit on tax avoidance. Data collection techniques used in this study were the study of literature (literature study) and documentaries. Data analysis techniques used in this study are the classic assumption test, descriptive test, hypothesis test (t test), multiple linear regression test, and the coefficient of determination. The results showed that the disclosure of corporate social responsibility had no significant negative effect, institutional ownership and managerial ownership had a significant negative effect, while the board of commissioners considered positively insignificant, then the audit quality was negatively significant and positive audit management was not significant to tax avoidance.