In LQ45 Companies in Indonesia, tax avoidance is a difficult task, which reduces the possible tax revenue received by the government. Based on theory of agency this study's objective is to empirically explain the connection between Profitability, Leverage, Company Size, Audit Committee and Tax Avoidance. This study is concentrated on LQ45 Companies that are mentioned for The Stock Exchange of Indonesia (IDX) 2021-2023 period. The study's sample selection process made use of the method of purposive sampling, so that a sample of 42 sample data from the population of LQ45 businesses that have stock exchange listings of Indonesia Market (IDX) for the years 2021–2023 was obtained. Analysis tool Regression employing multiple linear models analysis is employed in this work. Finding from this research show the variables of Company Size Leverage has an impact to tax avoidance, while Profitability and the audit committee must address tax avoidance.