This study aims to determine the effect of profitability, leverage, and corporate governance that is proxied by institutional ownership, independent commissioners, and audit committees on tax avoidance. The population used in this research is the consumer goods companies listed on the Indonesia Stock Exchange in 2015-2018. The samples in this study were selected by using purposive sampling method and obtained as many as 103 observation samples. The results of analysis show that profitability has no effect on tax avoidance, leverage and the independent commissioner have a positive effect on tax avoidance, firm size, institutional ownership, and the audit committee have a negative effect on tax avoidance.