This research was intended to provide empirical evidences that the exemption of banks from Minister of Finance Decree Number 169/PMK. 010/2015 did not raise any significant problem on banks tax avoidance which was measured by effective tax rates. Quantitative method was used in this study by conducting regression-fixed effects method on unbalanced panel data. https://www.animationbengal.com/?w=deal-time-the-best-of-shirley-temple-vol-ii-online-now-super-choice