This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company transparency on Tax Avoidance with Profitability as a moderating variable using secondary data, which is obtained from the company's annual report through the official website of the Indonesia Stock Exchange, www.idx.co.id. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 as many as 142 companies with a sample of research using a purposive sampling technique as many as 65 companies, so that the number of observations obtained as many as 195 data. This study was examined using an analysis of Economic Views (EViews) version 10 with the results of the study stating that CSR variables have a positive effect and corporate transparency has a negative effect on tax avoidance, then profitability weakens the relationship between CSR and tax avoidance and strengthens the relationship between company transparency and tax avoidance. This study has not been able to prove the hypothesis that corporate transparency has a positive effect on tax avoidance.