This study aims to obtain empirical evidence regarding the effect of corporate governance proxied trough institutional ownership, independent board and audit committee, company size and profitability proxied trough return on assets (ROA) on CETR as a measure of tax avoidance. the theory used in this research is the Theory of Planned Behaviour, Agency Theory and Accounting Theory Positive. The number of samples analyzed were 24 samples of consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014- 2019. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression. The result of the analysis show that institutional ownership, audit committee and size company didn’t effect on tax avoidance. Independent board have a negative effect on tax avoidance and profitability have a positive effect on tax avoidance.