The objective of this study is analyzing factors that affecting tax avoidance in Indonesia using Cash Effective Tax Rate (CETR) and Book-Tax Difference (BTD) as the measurement tool. Profitability, leverage, capital intensity, and size as interaction variables. The sample included five indexes: IHSG, LQ45, SRIKEHATI, JII, and KOMPAS100. Additionally, this research is to find which index has the largest indication of avoiding tax. The outcomes showed the significant influence of profitability, leverage, size, profitability moderated by size, and leverage moderated by size on tax avoidance. Companies with small profit, high leverage, and small size tend to perform tax avoidance. Moreover, size and profitability can strengthen each other in the act of tax avoidance. While size can and leverage can weaken each other. Furthermore, companies in JII and LQ45 have a high tendency to perform tax avoidance.