In Indonesia, efforts to optimize tax revenue are not without constraints. Company strives to pay taxes as little as possible. The difference in interests causes taxpayers to tend to reduce the amount of tax payments. Efforts to reduce tax payments legally are called tax avoidance, while efforts to reduce tax payments illegally are called tax evasion. This study aims to provide an overview predictions of tax avoidance in consume goods manufacturing companies of pharmaceutical sub-sector in Indonesia and to determine the effect of the current ratio, debt to assets, return on assets, and firm size on tax avoidance. The independent variable used in this study is the current ratio, debt to assets, return on assets, and firm size. While the dependent variable is tax avoidance. The population in this study amounted to 11 pharmaceuticals companies listed in Indonesia Stock Exchange (IDX) during the period 2013 to 2017. The method used in this research to determine the research sample is by purposive sampling method and from that obtained a sample of seven pharmaceuticals companies based on certain criteria. The results of this study indicate that the the current ratio, debt to assets, return on assets, and firm size have no significant effect on tax avoidance.