The aim of this study is to determine what factors make banking companies doing earnings management in Indonesia. Based on previous research, we identify some factors can make the company doing earnings management such as tax avoidance, leverage, company size and corporate governance components for example IO (Institutional Ownership), BOC (Board of commissioner), IC (independent commissioner). The research proved that the banking companies in Indonesia applies corporate governance to improve the quality of financial statement and avoid earnings management. These results also showed that tax avoidance, leverage, size company has no significant effect on earnings management.