The type of research used in this study is quantitative research which aims to determine the effect of profitability, leverage, and firm size on tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange in the 2016-2019 period as many as 108 companies. The data collection method used is purposive sampling with 27 companies. This study uses multiple linear analysis, classical assumption test. Based on the results of the study, it was found that the profitability variable had an effect on Tax Avoidance, leverage had an effect on Tax Avoidance and firm size had no effect on Tax Avoidance.