“…The population used in this research is the manufacturing companies sector Basic Industries and Chemical and Consumer Goods Industry listed in the Indonesia stock exchange (IDX) for pre-covid-19 period from 2014 to 2018 using purposive sampling method. This is important to search because it is found that tax avoidance from these sectors is higher than other like property, real estate, and building construction sector (Widyasari et al, 2021). sampling on manufacturing companies is based on the following reasons: manufacturing company has a contribution to national's tax revenue besides the other sector of industries, basic industry and chemical and consumer goods industry are the sectors that have basic elements that are often used in daily activities and manufacturing company several times has included in the list of audits that become the focus of Directorate General of Taxation (Dharma & Noviari, 2017).…”