This research aims to examine the effects of audit quality on tax avoidance of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2017. Audit quality is proxy by auditor size, audit fee, and audit tenure. Tax avoidance measured by Current ETR. This research uses secondary data with database collection technique. Total sample used in this research is 312. The analysis technique used is panel data regression analysis. The result of the research found that audit quality by audit size and audit fee has negative effect on Tax Avoidance, and audit tenure has positive effect on Tax Avoidance.