Tax avoidance is a strategy or technique carried out by taxpayers for do the tax avoidance safely and legally with methods and techniques using grey area contained in the Taxation Law regulations with the aim of minimizing taxes paid by companies that can increase company’s income. Although tax avoidance is legal, it may cause losses to the government because the government cannot optimize tax revenues so that it will harm the state. The purpose of this study was to determine the effect of both the simultaneous and partial influence of the Executive Characters, Leverage, and Managerial Ownership on Tax Avoidance in manufacturing companies sector listed on the Indonesia Stock Exchange in 2018-2020. The population used in this study are manufacturing companies sector listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used is purposive sampling in order to obtain the number of samples used in the study as many as 20 companies therefore the total are 60 samples for three years. The data analysis method in this study uses panel data regression analysis techniques using the software Eviews 12. The results of this study indicate that executive character, leverage, and managerial ownership simultaneously affect tax avoidance on manufacturing companies sector listed on the Indonesia Stock Exchange 2018-2020. Partially, the executive characters have a positive effect on tax avoidance, while leverage and managerial ownership have no effect on tax avoidance on manufacturing companies sector listed on the Indonesia Stock Exchange 2018-2020.