This study aims to examined the effect of corporate governance is proxied by institutional ownership, board of comissioners, and auditing commite and also earning management on aggressive tax avoidance. This research was conducted on manufacturing companies listed in Indonesia Stock Exchange during 2013-2016 periods. Samples in this study are manufacturing companies. Data collected by purposive sampling method. The analysis method used multiple regression analysis. The result of analysis shown that institutional ownership and auditing commite have no effect on aggressive tax avoidance. Board of comissioners and earning management have positive effects on aggressive tax avoidance.