ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan corporate Governance terhadap perencanaan pajak. Variabel independen yang digunakan dalam penelitian ini yaitu profitabilitas , leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independen dan komite audit. Sedangkan variabel dependen dalam penelitian ini yaitu perencanaan pajak. Perencanaan pajak dalam penelitian ini diukur dengan Cash Effective Tax Rate (CETR). Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di BEI dari tahun 2014-2017. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Ada 45 perusahaan manufaktur yang terdaftar BEI dijadikan sampel penelitian berdasarkan kriteria yang telah ditentukan. Hasil penelitian menunjukkan bahwa profitabilitas, leverage, kepemilikan manajerial, komisaris independen dan komite audit berpengaruh signifikan terhadap perencanaan pajak. Sedangkan kepemilikan institusional tidak berpengaruh signifikan terhadap perencanaan pajak Kata kunci : Perencanaan Pajak, Profitabilitas, leverage, corporate governance ABSTRACT This study aims to examine the effect of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, institutional ownership, managerial ownership, independent commissioners and audit committees. While the dependent variable in this study is tax planning. Tax planning in this study the measured of Cash Effective Tax Rate (CETR). The population in this study are manufacturing companies listed on Indonesian Stock Exchange (BEI) in the period 2014-2017. Determination of samples in this study using purposive sampling method. There are 45 manufacturing companies listed on BEI used as research samples based on predetermined criteria. The results showed that profitability, leverage, managerial ownership, independent commissioners and audit committees had a significant effect on tax planning. Meanwhile institutional ownership has no significant effect on tax planning Keywords: Tax Planning, Profitability, leverage, corporate governance