The examines the effect of corporate governance, profitability, leverage,
and firm size on tax avoidance. The samples in this research are basic and
chemical industry companies listed in Indonesia Stock Exchange during 2014-
2016. Data collection method is purposive sampling technique. The method of
analysis used is multiple linier regression analysis method. The result of this study
indicates that audit committe variables, audit quality, independent commissioners
and firm size has no effect on tax avoidance. Profitability variabel has a negative
and significant effect on effective tax rate proxy of tax avoidance. While leverage
variables has positive effect and significant on effective tax rate proxy of tax
avoidance.