The purpose of this research is to know: 1) Influence of institutional ownership to tax avoidance (Tax Avoidance) .2) Effect of audit quality on tax evoidance. 3) the effect of return on assets on tax avoidance (Tax Avoidance).4) the effect of leverage on tax avoidance (Tax Avoidance). The population of this research is manufacturing company of food and leverage subsector that listed in Indones…