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This research aimed to examine the influence of executive character, company size, leverage, and sales growth to the tax evasion at property and real estate company that listed in Indonesia Stock Exchange (IDX) 2013-2017 period. This research used secondary data from the population of 48 companies. This got 27 companies as the sample within 5 years period that was taken by purposive sampling method. Analysis method in this research used multiple linear regression analysis with the help of SPSS version 23. The results showed that the executive character had negative influence on tax avoidance, the executive were the risk takers, and more executive dared to do tax evasion. Company size had positive influence on tax avoidance, and the large sized companies had good resources in managing their tax burden rather than small sized companies. Sales growth had negative influence on tax avoidance, and the increasing sales growth would increase the company’s profit making the company more able to pay its taxes. While leverage had no influence on tax avoidance even though it showed unidirectional relationship. Increasing leverage value also increased the interest expense which would reduce the company’s tax burden, not to make the company finance as much debt as possible.Keywords: Executive character, company size, leverage
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