This study aims to determine the influence of corporate size, return on asset, leverage and sales growth on tax avoidance of property and real estate company listed in Indonesia Stock Exchange. The independent variables are corporate size, return on asset, leverage and sales growth, where the dependent variable is tax avoidance. The purposes of the study is to determine the influence of the corporate size, return on asset, leverage and sales growth on tax avoidance.The population of the sample is the property and real estate company that is listed in Indonesia Stock Exchange in the period of 2013 to 2017. The company used as samples are 37 companies. In this study it is using purposive sampling techniques with total of 185 samples. Method of collection data is using secondary data.The data analysis used multiple linear regression analysis. The result of the research and analysis using SPSS 25 indicates that: Corporate size influence tax avoidance partially, ROA influence tax avoidance partially, leverage influence tax avoidance partially, sales growth does not influence tax avoidance partially. Corporate size, ROA, leverage and sales growth influence tax avoidance simultaneously.The company can use the corporate size, ROA and leverage in order to do the tax avoidance to decrease the amount of the tax that should be paid by the company.