The existence of a self-assessment system implemented by Indonesia in tax collection that authorizes taxpayers to calculate, deposit, and self-report their tax obligations is actually a loophole used by taxpayers to carry out tax avoidance actions that can harm the state. Therefore, this study aims to examine the influence of foreign ownership, audit committees, and financial distress on tax avoidance with the character of executives as moderators. The population in this study is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) with a research year period of 2021-2023. The sample in this study was selected using the purposive sampling method with certain criteria so that the sample obtained was 99 data after outlier. The analysis method used was panel data regression analysis and Moderated Regression Analysis (MRA) and then processed using the eviews 13 program. The results of the study prove that foreign ownership and financial distress have a significant negative effect on tax avoidance, while the audit committee has no effect on tax avoidance, the executive character strengthens the negative influence of foreign ownership on tax avoidance but is unable to moderate the influence of the audit committee and financial distress on tax avoidancetax avoidance.