| Summary: | Abstract
The objective of this study is to examine the influence of company characteristics, Good Corporate Governance, Corporate Social Responsibility for tax avoidance. The population in this study is a banking company that listing in Indonesia Stock Exchange (IDX) in 2012-2014. Sampling using purposive sampling method were 21 banking companies in 2012 to 2014. The variables used were firm size, leverage, independent commissioner, the audit committee and the Corporate Social Responsibility as an independent variable, while the corporate tax avoidance as the dependent variable. The analytical technic used is multiple regression analysis to examine the effect of independent variables on the dependent variable. The results showed that the leverage, independent directors, audit committee and the Corporate Social Responsibility does not affect the performance of the company, only the size of the company and the capital intensity of the effect on the company's performance.
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