This study aims to examine of earning management and corporate governance is proxy byauditing commite, auditting quality, board of comissioner, and institusional ownership on cash effective tax rate. This research was conducted on manufacturing firms in Indonesia Stock Exchange in 2014-2017. The sample in this study is the manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Data clloection method used is purposive sampling. The method of analysis used is multiple linier regression analysis method. The result of analysis show that variabel earning management, and corporate governance is proxy by auditing commite, auditing quality and institutional ownership influence on cash effective tax rate. The result of this study indicate that corporate governance is proxy by board of comissioners has a positive effect on cash effective tax rate.