This study aims to determine the influence of return on asset, firm size and capital intensity ratio to the tax avoidance of property and real estate company listed in Indonesia Stock Exchange.The design of this research is quantitative approach and 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 population is 41 companies and the company used as samples are 30 companies. In this study it is using purposive sampling techniques with total of 150 samples and the method of collection data is using secondary data. The data analysis in this research is using SPSS(Statistical Package for the Social Science). It is to determined whether return on asset, firm size and capital intensity ratio is influence the tax avoidance partially and also simultaneously or not.The results of this study indicate that return on asset, firm size and capital intensity ratio is influence tax avoidance partially and also simultaneously. Which means that the company can use retur