This research aimed to find the influence of executive character which were represented with the risk preference of executive and executive compensation also leverage to corporate tax avoidance on manufacture company listed in Indonesian Stock Exchange in 2011-2013. Tax avoidance as the dependen variable was measured by cash effective tax rate (CETR). This research used secondary data that was manufacture company listed in Indonesian Exchange. 62 sampel of companies were used in this research by using purposive sampling. The anaysis method of tihs research was double regression. The result of this research show that the risk preference of executive and executive compensation influence negative significantly toward the tax avoidance, and leverage influence positive significantly toward the tax avoidance. The prediction of those three variable simultabeously were 48,5%.