The examines the effect of independent commissioners, leverage, firm size and fiscal loss compensation on the cash effective tax rate (CETR). The samples in this research are property and real estate companies listed in Indonesia Stock Exchange during 2014-2016. Data collection methode is purposive sampling technique. The method of analysis used is multiple linier regression analysis method. The results of this study indicate that proportion of independent commissioners has a negative and significant effects on the cash effective tax rate (CETR), leverage has a positive and significant effects on the cash effective tax rate (CETR), while the firm size and fiscal loss compensation has no effect on the cash effective tax rate (CETR).