The purpose of this study is to analyze the influence of Return on Assets, Debt to Equity Ratio, and company size to tax avoidance. This method of research uses quantitative methods with data sources from secondary data. The Data used in the form of financial statements listed on the Indonesia Stock Exchange period 2016-2018. Research sampling uses the Purposive Sampling method for the purpose of obtaining samples that meet the research criteria. The Total company that became a research sample amounted to 13 property and real estate companies with a three-year research period. The test results showed that the Return on Assets and company size had significant effect on tax avoidance, while Debt to Equity Ratio had no significant effect on tax avoidance.
Keywords: Tax Avoidance, Return on Assets, Debt to Equity Ratio, Company Size