This study aims to find empirical evidence of the influence of sales growth, profitability, and leverage toward tax avoidance. The sample used in this research is property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. The sampling technique used was purposive sampling and obtained 128 samples that met the criteria. Data analysis using multiple regression. Based on the research results, it can be concluded that sales growth and profitability has no influence toward CETR, which is a proxy for tax avoidance, while and leverage have a positive influence toward CETR, which is a proxy for tax avoidance.