This study aims to analyze the influence of external control factors on management taxation policy, especially tax avoidance. The fact that many cases of tax avoidance occur in Indonesia as well as in other ASEAN countries encourage researchers to try to analyze the level of entity tax avoidance from external control factors consisting of independent commissioners and audit quality. Using a multiple regression approach with a random effect model and STATA software, this study found that audit quality has a negative effect on tax avoidance, while independent commissioners do not. These results explain that the supervisory role of the external auditor in assessing the procedures for preparing the company's financial statements has a good impact, namely that it can affect management in reducing tax avoidance.