Indonesia records a lower tax ratio than ASEAN countries, raising the issue regarding tax avoidance practices among firms. This study aims to evaluate whether institutional ownership and corporate social responsibility (CSR) activities affect the practice of corporate tax avoidance. The sample is companies listed on the Indonesia Stock Exchange during 2019-2021. We analyse fifty-two companies from cyclical and non-cyclical consumer sectors. This study uses three control variables: profitability, company size, and pandemic period. We do not find sufficient evidence that institutional ownership or CRS activities affect corporate tax avoidance practices. However, we found different results on the company's profitability. The higher the company's profitability, the lower the tendency to commit to tax avoidance. This study also found no differences in tax avoidance practices before and during the COVID-19 pandemic.