This research aims to examine the influence of CSR towards the tax avoidance practices as well as the moderation role of political connections in companies listed on the Indonesia Stock Exchange in 2014-2016. By using BTD proxy, this research find no evidence with regard to the influence of CSR towards the tax avoidance. However, the political connections variable proved to play a major role as the independent variable, not the moderation variable, such as it affects positively towards the tax avoidance. Different results are found when using the ETR as proxy of the tax avoidance, CSR is proven to have positive effect towards the tax avoidance.. This obvious phenomenon indicates that the level of CSR disclosure committed by companies in Indonesia are deliberately used as a tool of management strategy to reduce the risks of damage to legitimacy and reputation inflicted upon the tax avoidance practices. Nonetheless, the political connections variable is not proven to be influential as neither the dependent variable nor the moderation variable.