The purpose of this study was to examine the effect of executive character, the implementation of Good Corporate Governance principles to tax avoidance. This research is a quantitative research with a causal approach, using secondary data where multiple regression analysis method used for testing. Independent variables in this study are an executive character, as measured by the risk of the company, which will determine whether the executive character risk taker or risk averse. Principles of Good Corporate Governance (GCG) is proxied by an independent commissioner, institutional ownership and audit committee. Tax avoidance while the dependent variable was measured by Effective Tax Rate (ETR). The results showed that the character of executive branch significant effect on tax avoidance. While the independent commissioner, institutional ownership, and audit committee have no significant effect on tax avoidance.