This study aims to test about effect of Institutional Ownership, Board of Commissioners are independent, Executive compensation, disclosure of Corporate Social Responsibility towards Tax Avoidance moderated with Family Ownership on manufacturing companies registered in BEI in 2014 – 2016. In this study a sample chosen by purposive sampling method and obtained 132 samples. The technique of data collection by way of documentation that is collecting data sources such as annual report the company obtained from www.idx.co.id as Indonesia Stock Exchange database. Hypothesis testing is done using multiple regression analysis and processed through SPSS version 22. The results of this research are the family ownership and independent Commissioners have no effect positive against tax avoidance. Executive compensation and corporate social responsibility disclosure of positive effect against tax avoidance. Family ownership weakens the relationship between corporate social responsibility and disclosure of tax avoidance.