This study aims to examine the factors that affect the company's tax avoidance. There are several factors used include size, leverage, profitability, and capital intensity. The purpose of this study is to determine the influence of firm size, leverage, profitability and capital intensity ratio on tax avoidance in manufacture companies listed on the Indonesian Stock Exchange 2013-2015. Population taken as the object of observation amounted to 156 manufacturing companies listed in Indonesia Stock Exchange in the period 2013-2015. Determination of the sample was made by applying purposive sampling method and obtain a sample of 36 manufacturing companies based on certain criteria. The results showed that the size positive influence on the effective tax rate. While leverage, profitability and capital intensity ratio does not significantly influence the tax avoidance. In this study, there are still many limitations and shortcomings namely the effect of independent variables on the dependent variable. Hence more independent variables are needed.