The study aimed to examine the impact of executive narcissism and external auditor characteristics on foreign ownership of tax avoidance as moderating variables. This study used a quantitative method with IDX-listed energy sector companies for 2016-2020 as the research objects. The study revealed that executive narcissism affected tax avoidance, while external auditor characteristics with three different proxies presented no effect on tax avoidance. Besides, foreign ownership could not moderate the impact of executive narcissism and external characteristics on tax avoidance.
