This study aims to examine the effect of tax avoidance, corporate governance, and leverage on earnings quality leverage. The research method used in this study is descriptive and verification. The population target in this study is banking companies listed on the Indonesia Stock Exchange (IDX) with observations in 2012-2017. We used 89 sample year sobserved. Data to be used in research is secondary data in the form of data from annual reports and company financial statements. Validity and reliability testing is done before testing the hypothesis. This study uses the SPSS Version 25 analysis technique. The conclusion of tis research shows that tax avoidance, institutional ownership, independent commissioners, independent auditor, and leverage affect the quality of earnings by 31.1%. Almost 69.9% is explained by other variables outside the model.