Abstract
Objective: This research was conducted with the aim of examining how institutional ownership, foreign ownership, and audit quality can influence tax avoidance practices.
 Time and Place of Research: Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2022
 Methods: This research involved a sample of 72 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The object of study used is company financial data from 2018 to 2022. There are 370 pieces of data in this research population. This research selects samples by selecting data from panels so that the number of data that can be used as a sample is 125. In this research, the analysis technique used is EVIEWS 13 software.
 Conclusion: Institutional ownership has a negative effect on tax avoidance, foreign ownership has a positive effect on tax avoidance, audit quality moderates institutional ownership on tax avoidance, audit quality does not moderate foreign ownership on tax avoidance.
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