ABSTRACT:- This paper aims to study the connection between the effect of characteristic of firm related to corporate tax avoidance of Indonesian manufacturing industry listed in the Indonesian Stock Exchange period 2016-2018. This research used purposive sampling method and obtained 225 sample. The data analysis used double linear regression analysis. This research finds that the direction of the corporate tax avoidance depend on characteristic of firm measurement variables; namely, profitability, leverage, liquidity and company size. The result of this research showed profitability and firm size have negative and significant on corporate tax avoidance. While leverage and liquidity no significant on corporate tax avoidance. Suggestion can implicate are if the parties concerned the factors that affect to corporate tax avoidance, then the profitability and firm size shoud be considered.

KEYWORDS:- Corporate tax avoidance, profitability, leverage, firm size, liquidity.