This study aims to investigate the empirical evidence on the impact of corporate governance on earnings management and tax evasion in public companies. The scope of this study is companies listed on the Indonesia Stock Exchange except those in financial, real estate, and telecommunication industries. Panel regression method was employed to run the data on samples for five-yearperiod (2012)(2013)(2014)(2015)(2016). The results show that several corporate governance mechanisms play an important role in detecting earnings management, namely the institutional ownership, the percentage of independent commissioners, and percentage of audit committee members with finance/accounting background. For tax evasion, only the size of the board of commissioners that plays a role in detecting the practice. The results have practical implication on improving several corporate governance mechanisms to effectively tackle unethical practices such as earnings management and tax avoidance.

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