This study aims to provide an overview predictions of tax avoidance in property and real estate companies in Indonesia and to determine the effect of the return on asset, debt to equity and firm size on tax avoidance.The independent variable used in this study is the return on asset, debt to equity and firm size. While the dependent variable is tax avoidance. The population in this study amounted to 41 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The method used in this research to determine the research samples is by purposive sampling method and from that obtained a sample of 27 property and real estate companies based on certain criteria.The results of this study indicate that the return on asset and firm size have negative effect and debt to equity has positive effect towards tax avoidance.