The study aimed to examine the effect of excutive characteristic, firm size, and sales growth againt tax avoidance on manufacturing companies of various industy sector and basic industrical and chemical sectors in the periode 2013-2016. The population in this research is manufacturing companies of various industy sector and basic industrical and chemical sectors are listed in the Indonesian Stock Exhange (IDX). The sampling technical used namely purposive sampling and obtained 18 manufacturing companies of various industy sector and basic industrical and chemical sectors with 72 units of samples in this research. Data analysis method in this research is multiple linear regressions analysis. The results showed that excutive characteristic and firm size has negatif on tax avoidance, sales growth has no effect on tax avoidance.