The objective of this study are to to know whether independent commissioner proportion has impact on tax avoidance in agriculture companies registered in Indonesia Stock Exchange, to know whether institutional ownership has impact on tax avoidance in agriculture companies registered in Indonesia Stock Exchange, to know whether public ownership has impact on tax avoidance in agriculture companies registered in Indonesia Stock Exchange and to know whether compensation on management has impact on tax avoidance in agriculture companies registered in Indonesia Stock Exchange. This research uses a causal research design. Causal design is research that aims in analyzing the causal relationships between independent variables (variables which affects) and the dependent variable (variable that is affected). Based on research result, conclusion of this research is that independent commissioner doesn’t have impact on tax avoidance in agruculture companies registered in Indonesia Stock Exchange. Institutional ownership has impact on tax avoidance in agruculture companies registered in Indonesia Stock Exchange. Public ownership has impact on tax avoidance in agruculture companies registered in Indonesia Stock Exchange. Compensation on management doesn’t have impact on tax avoidance in agruculture companies registered in Indonesia Stock Exchange. Independent commissioner, institutional ownership, public ownership and compensation on management simultaneously have impact of tax avoidance in agriculture companies registered in Indonesia Stock Exchange.