This study aimed to analyze the effect of firm’s book-tax differences, accrual, and operating cash flow to its tendency of tax avoidance measured by current effective tax rate proxy. Using manufacturing firms listed in Indonesia Stock Exchange as population, a purposive sampling method that had been applied in this study resulted in 72 firms (360 observations) as samples. This study also examined the moderating role of corporate governance using independent commissioner proxy. This study concluded that book-tax differences have significant positive influence on tax avoidance. Accrual shows no influence on tax avoidance, while operating cash flow shows negative significant influence on tax avoidance. The moderating model showed that independent commissioners which represent corporate governance fail to interfere with the influence of book-tax differences, accrual, and operating cash flow on tax avoidance.