The aim of this study is to find out the relationship between corporate governance (measured by: institutional ownership; board of commissioner; and independent commissioner), tax avoidance, leverage and company size to earnings management. Based on previous research, we identify some factors can make the company doing earnings management such as corporate governance, tax avoidance, leverage, company size. This research took population and sample from banking companies that listed in IDX 2015-2017. The results show that institutional ownership has significant effect to avoid earnings management. These results also showed that tax avoidance, leverage, Size Company has no significant effect to avoid earnings management.