Tax avoidance is a tax savings actionsthat are still in the realm of tax law (lawful fashion). Return on assets, audit committees, and leverage are used as independent variables were estimated impact ontax avoidance as the dependent variable and proxied through Effective Tax Rate (ETR). This research was conducted on manufacturing firms in Indonesia Stock Exchange (IDX) 2012-2016. Data obtained by accessing the Indonesia Stock Exchange'swebsite. The samples in this study used purposive sampling technique in order to get a sample size of 6 companies and the number of observations is 35 companies. Data in this study were analyzed with panel data analysis techniques. The results of this study indicate that the return on assets and audit committee size has a negative effect on tax avoidance, while the leverage has no effect on tax avoidance.