This study aimed to examine the effect of leverage, company size, family ownership, the proportion of independent commissioners and earnings management to tax avoidance. The sample in this study are the consumer goods industry companies listed in the Indonesia Stock Exchange during 2013-2016 periods. Data collection used purposive sampling method. The analysis used multiple regression analysis method. The results of this study indicated that variable leverage, family ownership and proportion of independent commissioner have significantly effect on tax avoidance. While corporate size and earnings management have no effect on tax avoidance.