This research is to examine the effect of corporate governance mechanisms, liquidity and firm size on tax avoidance. The population this research are all logistics and transportation service companies on the Indonesia Stock Exchange in the period 2012-2017. The selection samples using purposive sampling method with non-probability sampling techniques so that the number of samples is determined by 18 logistics and transportation service companies listed on the Indonesia Stock Exchange for the period 2012-2017. This research data analysis method used multiple linear regression models with the help of SPSS version 20.00. The results of this research prove that independent commissioners, managerial ownership, size of directors, liquidity, and company size partially have no significant effect on tax avoidance. Whereas institutional ownership and audit committees have a significant effect on tax avoidance. The results of the study simultaneously proved that independent commissioners, managerial ownership, board size, liquidity, institutional ownership, audit committee, and company size had a significant effect on tax avoidance.
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