This study aims to analyze the influence of good corporate governance and executive character to tax avoidance and include variable control in the form of size, leverage, profitability. The sample of this research is manufacturing company listed on BEI in 2014- 2016 (Indonesia Stock Exchange). The sample selection in this research using purposive sampling method, where there are 18 companies for three years 2014-2016. In this study used multiple linear analysis, wherein the model of multiple linear analysis will be tested simultaneously or partially. Based on the analysis, it was found that the structure of board of commissioners, audit committee, executive character, and size have an influence on tax avoidance action, this can be seen from the result of hypothesis testing where the sig ≤ 0,05 value where the board of independent commissioner structure has negative effect , audit committee has negative effect, and executive character and size have positive effect on tax avoidance.