This study aimed to examine the effect of corporate governance on the extent of tax avoidance with proxy current etr. Elements of corporate governance that are used to test are institutional ownership, managerial ownership, independentcommissaryproportion,audit committee, and audit quality. This research uses descriptive quantitative approach, which is measured using a method based on panel data PLS. The population in this research is food and beverage manufacturing companies listed on the Stock Exchange in 2014 until 2016.
