| This research examines the effect of the executive character, and good corporate governance (represented by institusional ownership, independent commissaries, audit committee, and audit quality) on tax avoidance. In this study, tax avoidance was measured using Cash Effective Tax Rate (CETR) This research used linear regression analysis because there was more than one independent variable. The object of this research was non financial companies which had been listed in Indonesia Stock Exchange during 2012 to 2016. They were selected using purposive method with 161 samples. The result shows that firm’s risk has a negative effect on tax avoidance, independent commissaries, and audit quality has a positive effect on tax avoidance, while instisusional ownership and audit committee has no effect on tax avoidance. |