Tax avoidance is the company's arrangements to minimize or eliminate the tax burden of the tax due consideration thereof . This study aims to test and provide empirical evidence of the influence of corporate governance, firm size,fiscal lost compensation and institutional ownership to tax avoidance. This study classified the type of research that is causative . The population in this study is the Registered Manufacturing companies in Indonesia Stock Exchange in 2010 until 2014 . Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with engineering documentation . Data were analyzed using panel regresion analysis with SPSS. The results show that: 1) independent commissioner (X1) which is measured by comparing the number of independent directors with a number of independent commissioners have no effect on Tax avoidance (Y), 2) the audit committee (X2) as measured by the total number of audit committee negative effect the Tax avoidance (Y), and 3) the size of the company measured by log total assets had a positive influence on Tax avoidance (Y). 4) The tax loss carryforwards are measured with dummy has a positive significant effect on tax avoidance (Y). 5) the ownership structure as measured by the percentage of institutional ownership has significant negative effect on tax avoidance (Y). For further research should add other variables that affect tax avoidance companies such leverage, profitability, and quality audits.