The purpose of this research is to know and analyze the influence of current ratio, return on asset, and institutional ownership towards tax avoidance. This study is conducted through quantitative approach. Secondary data of this research is using annual financial statement of Basic Industry and Chemical Companies registered in Indonesia Stock Exchange in period of 2015 – 2017, which is obtained from www.idx.co.id. The basis in determining the samples is using purposive sampling following several criteria that have been decided by writer. The total population in this research is 69 companies and sample is 26 companies, which results in total of 78 data samples from three years of observation. Data processing is using Statistical Product and Service Solution for Windows version 25 (SPSS version 25) and Microsoft Excel. The analysis method of this study is carried out with statistic descriptive test, classical assumption test, multiple regression analysis, partial T test, simultaneous F test, and coefficient of determination test. Based on the research result of multiple regression analysis, simultaneous F test, and partial T test, it came into conclusion that current ratio and institutional ownership do not have significant influence towards tax avoidance partially in basic industry and chemical companies registered in Indonesia Stock Exchange. Meanwhile, return on asset has direct significant influence towards tax avoidance partially. Furthermore, current ratio, return on asset, and institutional ownership have simultaneous significant influence towards tax avoidance in basic industry and chemical companies registered in Indonesia Stock Exchange.