This study aims to provide empirical evidence about the influence of corporate governance on tax avoidance with accountancy expertice moderated size company. Corporate governance consists of the proportion of independent Commissioners,institutional ownership,compentation executive and accountancy expertise. The population used in this study are manufacture companies listed in Indonesia Stock Exchange during 2013 until 2015. The samples in this study used purposive sampling method. The number of samples in this study were 201 samples. Data obtained from Indonesia Stock Exchange and www.idx.co.id website, the data analyzed in this study compiled from the annual financial statements of the company. Results of the analysis showed that the character of the are independent commissioners,institutional ownership and compentation executive negatively effect tax avoidance, accountancy expertice do not effect tax avoidance and size company can strengthen the relationship between accountancy expertise on tav avoidance.